N (428)number of days stock 存货周转天数 9<}d98
N (429)number of weeks stock 存货周转周数 j+w*Absh
O (430)objective classification 客体分类 ;v*$6DIC5
O (431)obsolescence 陈旧 bu,Z'
O (432)off balance sheet finance 资产负债表外筹资 Vv0dBFe
O (433)offer for sale 标价出售 1E=%:? d
O (434)operating budget 经营预算 { &,a)h7&
O (435)operating lease 经营租赁 _:?)2 NV
O (436)operating statement 营业报表 FsTE.PT
O (437)operation time 操作时间 Z"]
be n
O (438)operational control 经营控制 c+ Ejah+
O (439)operational gearing 经营杠杆 ?_(0cVi
O (440)operating plans 经营计划 k 2_ "
O (441)opportunity cost 机会成本 I[W W1P5
O (442)order 定单 W9t%:wF
O (443)ordinary shares 普通股 &5)Kg%r
O (444)out-of-date cheque 过期支票 " Z#97Jc+J
O (445)over capitalization 过分资本化 Fpzps!(;=
O (446)overhead 制造费用 t8E'd :pE
O (447)overhead absorption rate 制造费用分配率 Xu3
o,k
O (448)overhead cost 制造费用
9 k)?-
O (449)overtrading 超过营业资金的经营 ]ta]OK{s"
P (450)paid cheque 已付支票 J`Q#p %W
P (451)paid-up share capital 认定股本 /}]X3ng
P (452)parent company 母公司 ? D2:'gg
P (453)pareto distribution 帕累托分布 F !tn|!~
P (454)participating preference shares 参与优先股 % j^[%&pT
P (455)partnership 合伙 & 2& K9R
P (456)payable ledger 应付款项账户 4?jXbC k~x
P (457)payback 回收期 l5l: 'EY>
P (458)payments and receipts account 收入和支出报表 (S&X??jfB5
P (459)payments withheld 保留款额 :%{MMhb x
P (460)payroll 工资单 /<\>j+SC
P (461)payroll analysis 工资分析 F' |D
P (462)percentage profit on turnover 利润对营业额比率 /Uz2.Ua=
P (463)period cost 期间成本 e(@ YBQ/Z
P (464)perpetual inventory 永续盘存 ZUVk~X3
P (465)personal account 记名账户 K!lGo3n]
P (466)PEPT 项目评审法 P"cc$lB~ I
P (467)petty cash account 备用金账户 1X.5cl?V
P (468)petty cash voucher 备用金凭证 ;sT7c1X^!
P (469)physical inventory 实地盘存 X25cU{
P (470)planning 计划 &$ia#j{l
P (471)planning horizon 计划时限
