N (428)number of days stock 存货周转天数 '%vb&a!.6
N (429)number of weeks stock 存货周转周数 $h"tg9L^)
O (430)objective classification 客体分类 Ep>3%{V
O (431)obsolescence 陈旧 [I^>ji0V
O (432)off balance sheet finance 资产负债表外筹资 & gnE"
O (433)offer for sale 标价出售 [#.E=s+&
O (434)operating budget 经营预算 oJA%t-&%R
O (435)operating lease 经营租赁 yZj:Kp+7
O (436)operating statement 营业报表 @`^+XP K\
O (437)operation time 操作时间 TL-sxED,,D
O (438)operational control 经营控制 oi^2Pvauh
O (439)operational gearing 经营杠杆 ,]+P#eXgE
O (440)operating plans 经营计划 ~ODm?k
O (441)opportunity cost 机会成本
K[!OfP
O (442)order 定单 * 7 u~`
O (443)ordinary shares 普通股 ^I*</w 8
O (444)out-of-date cheque 过期支票 a ; WRTV
O (445)over capitalization 过分资本化 =i O K($
O (446)overhead 制造费用 .'k]]2%ILp
O (447)overhead absorption rate 制造费用分配率 61L
vT"
O (448)overhead cost 制造费用 Ue^2H[zs-
O (449)overtrading 超过营业资金的经营 {7.."@Ob<v
P (450)paid cheque 已付支票 e K PxSN Z
P (451)paid-up share capital 认定股本 rJ|Q%utYz
P (452)parent company 母公司 [DpGL/Y.
P (453)pareto distribution 帕累托分布 :L*"OT7(6
P (454)participating preference shares 参与优先股 KHV5V3q4
P (455)partnership 合伙 SAMP,un7
P (456)payable ledger 应付款项账户 \
'G%%%;4
P (457)payback 回收期 ~w_ 4
nE
P (458)payments and receipts account 收入和支出报表 [ %7y !XD
P (459)payments withheld 保留款额 |WqEJ
*$,
P (460)payroll 工资单 nk|j(D
P (461)payroll analysis 工资分析 M0zJGIT~b
P (462)percentage profit on turnover 利润对营业额比率 /`McKY
IP
P (463)period cost 期间成本 F67%xz0
P (464)perpetual inventory 永续盘存 _:DnF
P (465)personal account 记名账户 U
]jHe
P (466)PEPT 项目评审法 "Ah (EZAR
P (467)petty cash account 备用金账户 J6J[\
P (468)petty cash voucher 备用金凭证
+RW P;rk
P (469)physical inventory 实地盘存 o=@ 0Bd8
P (470)planning 计划 t[* ;v
P (471)planning horizon 计划时限
