N (428)number of days stock 存货周转天数 J$S*QCo
N (429)number of weeks stock 存货周转周数 {z@a{L:SC
O (430)objective classification 客体分类 CJ6v S
O (431)obsolescence 陈旧 ;7(vqm<V2~
O (432)off balance sheet finance 资产负债表外筹资 0hq\{pw_y*
O (433)offer for sale 标价出售 Q 34-a"6)
O (434)operating budget 经营预算 ]G,BSttD
O (435)operating lease 经营租赁 I:YE6${k!
O (436)operating statement 营业报表 -9R.mG
O (437)operation time 操作时间 '^tC |)
O (438)operational control 经营控制 Ib"fHLWA^!
O (439)operational gearing 经营杠杆 <,J O
O (440)operating plans 经营计划 _!%@V=
O (441)opportunity cost 机会成本
va!fJ
O (442)order 定单 sRflabl *x
O (443)ordinary shares 普通股 /Y [ b8f
O (444)out-of-date cheque 过期支票 nE4rB\
O (445)over capitalization 过分资本化 Z*. rv t
O (446)overhead 制造费用 4Td)1~zc3
O (447)overhead absorption rate 制造费用分配率 d26#0Gt-4i
O (448)overhead cost 制造费用 4\ny]A:~
O (449)overtrading 超过营业资金的经营 ~l*[=0}
P (450)paid cheque 已付支票 [o.#$ (
P (451)paid-up share capital 认定股本 0SJ(Ln`0K
P (452)parent company 母公司 |wuN`;gc"
P (453)pareto distribution 帕累托分布 9+~1# |
P (454)participating preference shares 参与优先股 b 2~5 LZ
P (455)partnership 合伙 "|/q4JN)7d
P (456)payable ledger 应付款项账户 ix 5\Y
P (457)payback 回收期 DO~ ~
P (458)payments and receipts account 收入和支出报表 7Kt i& T
P (459)payments withheld 保留款额 9 $ zx<O
P (460)payroll 工资单 Rj-4K@a8#N
P (461)payroll analysis 工资分析 ?]>;Wr
P (462)percentage profit on turnover 利润对营业额比率 |lh&l<=(f
P (463)period cost 期间成本 M+7jJ ?n
P (464)perpetual inventory 永续盘存 Cm-dos
P (465)personal account 记名账户 +d3h @gp
P (466)PEPT 项目评审法 ~jJ e|zg>
P (467)petty cash account 备用金账户 $Y%,?>AL<
P (468)petty cash voucher 备用金凭证 !iUT Re
P (469)physical inventory 实地盘存 W&2r{kCsQ
P (470)planning 计划 \3 O1o#=(
P (471)planning horizon 计划时限
