N (428)number of days stock 存货周转天数 QT\||0V~p
N (429)number of weeks stock 存货周转周数 K a\h a
O (430)objective classification 客体分类 -"Mq<XO&51
O (431)obsolescence 陈旧 e@6] rl
O (432)off balance sheet finance 资产负债表外筹资 + Cf"rN
O (433)offer for sale 标价出售 EJAk'L+nuH
O (434)operating budget 经营预算 ZLP)i;A z
O (435)operating lease 经营租赁 hA'i|;|ZYc
O (436)operating statement 营业报表 r{+P2MPW
O (437)operation time 操作时间 .D X
O (438)operational control 经营控制 }%^N9AA8
O (439)operational gearing 经营杠杆 Nuc;Y
O (440)operating plans 经营计划 +Tf4S
J
O (441)opportunity cost 机会成本 exW|c~|m{A
O (442)order 定单 G_ -8*.
O (443)ordinary shares 普通股 CG[2
O (444)out-of-date cheque 过期支票 :mYVHLmea
O (445)over capitalization 过分资本化 Z;v5L/;
O (446)overhead 制造费用 9w)W| 9
O (447)overhead absorption rate 制造费用分配率 sej$$m R
O (448)overhead cost 制造费用 JxP&znng
O (449)overtrading 超过营业资金的经营 != uaB.
P (450)paid cheque 已付支票 6&J7=g%G
P (451)paid-up share capital 认定股本 k -V3 l
P (452)parent company 母公司 e]9Z]a 2
P (453)pareto distribution 帕累托分布 LE@<)}Au^
P (454)participating preference shares 参与优先股 1 eP`
P (455)partnership 合伙 G'#f*) f
P (456)payable ledger 应付款项账户 `;~A
P (457)payback 回收期 p<Oz"6_/~
P (458)payments and receipts account 收入和支出报表 &':Ecmo~`
P (459)payments withheld 保留款额 *J D-|m K
P (460)payroll 工资单 VTUY#+3
P (461)payroll analysis 工资分析 uM"_3je{W2
P (462)percentage profit on turnover 利润对营业额比率 o=zr]vv
P (463)period cost 期间成本 "
""k}M2A
P (464)perpetual inventory 永续盘存 c1 Rn1M,2k
P (465)personal account 记名账户 SH1S_EQ<
P (466)PEPT 项目评审法 MlKSjKl" !
P (467)petty cash account 备用金账户 C0K0c6A (4
P (468)petty cash voucher 备用金凭证 ;_~9".'<d
P (469)physical inventory 实地盘存 7oy
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P (470)planning 计划 TSKT6_IJw
P (471)planning horizon 计划时限
