N (428)number of days stock 存货周转天数 tuT>,BbR
N (429)number of weeks stock 存货周转周数 WP5 cC @x
O (430)objective classification 客体分类 WC& V9Yk
O (431)obsolescence 陈旧 5;WESk
O (432)off balance sheet finance 资产负债表外筹资 ?3[Gh9g`
O (433)offer for sale 标价出售 JRti2Mu
O (434)operating budget 经营预算 #)}K,FDd
O (435)operating lease 经营租赁 Pz\4#E]
O (436)operating statement 营业报表 I /2{I
O (437)operation time 操作时间 O0Z !*Hy
O (438)operational control 经营控制 EM2=g9y
O (439)operational gearing 经营杠杆 ` nd/N#
O (440)operating plans 经营计划 o >wty3l:
O (441)opportunity cost 机会成本 6 zyxGJ(
O (442)order 定单 KgD sqwy
O (443)ordinary shares 普通股 k)j6rU
O (444)out-of-date cheque 过期支票 $6[%N
Qp
O (445)over capitalization 过分资本化 + d?p? v
O (446)overhead 制造费用 t=l@(%O 0_
O (447)overhead absorption rate 制造费用分配率 s9# WkDR
O (448)overhead cost 制造费用 "A( D}~i
O (449)overtrading 超过营业资金的经营 lJHU 1
gu
P (450)paid cheque 已付支票
Vs1 H)T%
P (451)paid-up share capital 认定股本 hwx1 fpo4
P (452)parent company 母公司 .-Z=Aa>
P (453)pareto distribution 帕累托分布 X E#a#
P (454)participating preference shares 参与优先股 $^TxLv
P (455)partnership 合伙 :9H`O!VF
P (456)payable ledger 应付款项账户 ylGT9G19
P (457)payback 回收期 I K9plsd*
P (458)payments and receipts account 收入和支出报表 L`2(u!i J
P (459)payments withheld 保留款额 dI(1L~
P (460)payroll 工资单 tDC?St1
P (461)payroll analysis 工资分析 QLm#7ms*y
P (462)percentage profit on turnover 利润对营业额比率 m| uVmg!*
P (463)period cost 期间成本 5'<J@3B
P (464)perpetual inventory 永续盘存 iv!; gMco
P (465)personal account 记名账户 H\%^n<]#
P (466)PEPT 项目评审法 ~
|Nj+A
P (467)petty cash account 备用金账户 *w#^`yeo
P (468)petty cash voucher 备用金凭证 1La?x'{2MP
P (469)physical inventory 实地盘存 awU! 3)B
P (470)planning 计划 R@df~
P (471)planning horizon 计划时限
