N (428)number of days stock 存货周转天数 uMljH@xBc
N (429)number of weeks stock 存货周转周数 ot&j HS'
O (430)objective classification 客体分类 30wYc &H
O (431)obsolescence 陈旧 Z_ iQU1
O (432)off balance sheet finance 资产负债表外筹资 g6tWU
O (433)offer for sale 标价出售 1)nM#@%](h
O (434)operating budget 经营预算 /TR"\xQF
O (435)operating lease 经营租赁 :Q0?ub]
O (436)operating statement 营业报表 ZdJVs/33Vn
O (437)operation time 操作时间 ljaAB+
O (438)operational control 经营控制 v]UU&Jq8U
O (439)operational gearing 经营杠杆 5pN08+
O (440)operating plans 经营计划 D~[N_
O (441)opportunity cost 机会成本 QH~8
aE_i
O (442)order 定单 N>uZ t2
O (443)ordinary shares 普通股 Xuz8"b5^Zx
O (444)out-of-date cheque 过期支票 4DG 9`5.
O (445)over capitalization 过分资本化 0`aHwt/F
O (446)overhead 制造费用 81%qM7v9H
O (447)overhead absorption rate 制造费用分配率 _"FbjQ"
O (448)overhead cost 制造费用 n]kQtjJ
O (449)overtrading 超过营业资金的经营 =N[V{2}q
P (450)paid cheque 已付支票 js%4;
P (451)paid-up share capital 认定股本 $Sc08ro
P (452)parent company 母公司 +3~Gc<OO
P (453)pareto distribution 帕累托分布 Gx~"iM
P (454)participating preference shares 参与优先股 ,_e/a
P (455)partnership 合伙 ~Sn5;g8+\
P (456)payable ledger 应付款项账户 ;'Z,[ a
P (457)payback 回收期 O4'kS
@
P (458)payments and receipts account 收入和支出报表 wd2P/y42;;
P (459)payments withheld 保留款额 .wt>.mUH
P (460)payroll 工资单 w2M
IY_N?
P (461)payroll analysis 工资分析 Y;%R/OyWY
P (462)percentage profit on turnover 利润对营业额比率 j|VlHDqR
P (463)period cost 期间成本 (<AM+|
P (464)perpetual inventory 永续盘存 }SJLBy0
P (465)personal account 记名账户 lhW#IiX
P (466)PEPT 项目评审法 )KTWLr;
P (467)petty cash account 备用金账户 [W8iM7D
P (468)petty cash voucher 备用金凭证 gzJ{Gau{)
P (469)physical inventory 实地盘存 #7cf 8y
P (470)planning 计划 4,R\3`b
P (471)planning horizon 计划时限