N (428)number of days stock 存货周转天数 ]q\b,)4
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N (429)number of weeks stock 存货周转周数 {WJ m
O (430)objective classification 客体分类 l\f*d6o
O (431)obsolescence 陈旧 hz{`h
O (432)off balance sheet finance 资产负债表外筹资
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O (433)offer for sale 标价出售 u :}%xD6
O (434)operating budget 经营预算 4M^= nae
O (435)operating lease 经营租赁 ke!?BZx
O (436)operating statement 营业报表 [RS|gem`
O (437)operation time 操作时间 "H2EL}3/]
O (438)operational control 经营控制 .[YuRLGz
O (439)operational gearing 经营杠杆 !zBhbmlKt
O (440)operating plans 经营计划 c& < Fr[AK
O (441)opportunity cost 机会成本 =WyDp97@+
O (442)order 定单 u+dLaVlLJ
O (443)ordinary shares 普通股 )z>|4@,
O (444)out-of-date cheque 过期支票 9/9j+5}+
O (445)over capitalization 过分资本化 zlyS}x@p
O (446)overhead 制造费用 f0!))/rSD
O (447)overhead absorption rate 制造费用分配率 PoNi "Pv
O (448)overhead cost 制造费用 ; i4Q|
O (449)overtrading 超过营业资金的经营 7 G)ZN{'
P (450)paid cheque 已付支票 p}&#jE
P (451)paid-up share capital 认定股本 ?}
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P (452)parent company 母公司 A4Ru g\p]
P (453)pareto distribution 帕累托分布 I) rCd/
P (454)participating preference shares 参与优先股 |U~<3.:m:
P (455)partnership 合伙 y+Ra4G#/}
P (456)payable ledger 应付款项账户 }~2LW" 1'
P (457)payback 回收期 Mc@e0
P (458)payments and receipts account 收入和支出报表 "_P
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P (459)payments withheld 保留款额 AJt+p&I[J
P (460)payroll 工资单 ih)zG
P (461)payroll analysis 工资分析 [<7@{
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P (462)percentage profit on turnover 利润对营业额比率 U] ~$g}!)
P (463)period cost 期间成本 JELT o u
P (464)perpetual inventory 永续盘存 $yN{-T"
P (465)personal account 记名账户 D{!6Y*d6&s
P (466)PEPT 项目评审法 >
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P (467)petty cash account 备用金账户
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P (468)petty cash voucher 备用金凭证 G,
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P (469)physical inventory 实地盘存 ,aOl_o -&
P (470)planning 计划 'SO %)B
P (471)planning horizon 计划时限
