N (428)number of days stock 存货周转天数 Q= + Frsk
N (429)number of weeks stock 存货周转周数 9 x;/q 7
O (430)objective classification 客体分类 >QE^KtZ
O (431)obsolescence 陈旧 ojs&W]r0Z
O (432)off balance sheet finance 资产负债表外筹资 Zj<oh8
O (433)offer for sale 标价出售 r[TS#hQ
O (434)operating budget 经营预算 R`76Ae`R8
O (435)operating lease 经营租赁 G qk"%irZ
O (436)operating statement 营业报表 `RthX\Tof
O (437)operation time 操作时间 Jtd@8fVi
O (438)operational control 经营控制 \S=!la_T@m
O (439)operational gearing 经营杠杆 pvI(hjMYPk
O (440)operating plans 经营计划 $- =aqUU
O (441)opportunity cost 机会成本 "*RCV6{
O (442)order 定单 i>ORCOOU
O (443)ordinary shares 普通股 9`4h"
9dO
O (444)out-of-date cheque 过期支票 7Kk rfJqN
O (445)over capitalization 过分资本化 <j ;HRm
O (446)overhead 制造费用 D8m?`^Zz
O (447)overhead absorption rate 制造费用分配率 R>/M>*C
O (448)overhead cost 制造费用 }ebw1G
O (449)overtrading 超过营业资金的经营 L] K*
Do
P (450)paid cheque 已付支票 Co[[6pt~
P (451)paid-up share capital 认定股本 7 z<!2
P (452)parent company 母公司 pqMv YF
P (453)pareto distribution 帕累托分布 C;dA?Es>R
P (454)participating preference shares 参与优先股 **! lV]/
P (455)partnership 合伙 )P|%=laE8
P (456)payable ledger 应付款项账户 v
0rX/ mj
P (457)payback 回收期 puZ<cV
e/
P (458)payments and receipts account 收入和支出报表 Ef% 8+_
P (459)payments withheld 保留款额 px //q4 U
P (460)payroll 工资单 {@Diig
P (461)payroll analysis 工资分析 zHb<YpU
P (462)percentage profit on turnover 利润对营业额比率 *9j9=N?
P (463)period cost 期间成本 ^>%=/RX
P (464)perpetual inventory 永续盘存 ` 3pe\s
P (465)personal account 记名账户 Q Aygr4\X^
P (466)PEPT 项目评审法 1Y}gki^F
P (467)petty cash account 备用金账户 ;4 ?%k )
P (468)petty cash voucher 备用金凭证 Vq9hAD|k
P (469)physical inventory 实地盘存
`c :'il?
P (470)planning 计划 )@R:$l86
P (471)planning horizon 计划时限
