N (428)number of days stock 存货周转天数 H\<PGC"_Y
N (429)number of weeks stock 存货周转周数 h^{ aG ])
O (430)objective classification 客体分类 p[!9 objU
O (431)obsolescence 陈旧 ay{]Vqi9
O (432)off balance sheet finance 资产负债表外筹资 +).=}.k
O (433)offer for sale 标价出售 }g 2l
ni
O (434)operating budget 经营预算 wv%UsfD
O (435)operating lease 经营租赁 3 )^ 2X
O (436)operating statement 营业报表 $i
H
O (437)operation time 操作时间 p Bu }c<
O (438)operational control 经营控制 q.ppYXJUXi
O (439)operational gearing 经营杠杆 `RqV\ 6G+
O (440)operating plans 经营计划 yaI jXv
O (441)opportunity cost 机会成本 _Mh..#)`[
O (442)order 定单 r6:nYyF$)v
O (443)ordinary shares 普通股 m Le
70
U
O (444)out-of-date cheque 过期支票 F T gt$I
O (445)over capitalization 过分资本化 Zc9S[ivq
O (446)overhead 制造费用 0|rdI,z
O (447)overhead absorption rate 制造费用分配率 R~d Wb lv
O (448)overhead cost 制造费用 ?/A ql_?3
O (449)overtrading 超过营业资金的经营 AX{yfL
P (450)paid cheque 已付支票 /hGu42YG
P (451)paid-up share capital 认定股本 p,)pz_M
P (452)parent company 母公司 fAT
M?
P (453)pareto distribution 帕累托分布 eoiC.$~\
P (454)participating preference shares 参与优先股 o|VM{ 5
P (455)partnership 合伙 m?1AgsBR
P (456)payable ledger 应付款项账户 c
8|&Q
P (457)payback 回收期 )Z`OkkabnD
P (458)payments and receipts account 收入和支出报表 yyjgPbLN=
P (459)payments withheld 保留款额 vrsOA@ee3H
P (460)payroll 工资单 `~qVo4V6Z
P (461)payroll analysis 工资分析 M;0\fUh;
P (462)percentage profit on turnover 利润对营业额比率 \# 'm([<e
P (463)period cost 期间成本 Hg[AulNna
P (464)perpetual inventory 永续盘存 `9G1Bd8k
P (465)personal account 记名账户 = XUt?5
P (466)PEPT 项目评审法 pA5X<)~
P (467)petty cash account 备用金账户 yjChnp
Cc
P (468)petty cash voucher 备用金凭证 8qq'q"g
P (469)physical inventory 实地盘存 O~F8lQ
P (470)planning 计划 {/qq *0wa
P (471)planning horizon 计划时限
