N (428)number of days stock 存货周转天数 kT Z?+hx
N (429)number of weeks stock 存货周转周数 :Y}Y&mA4
O (430)objective classification 客体分类 vp )}/&/
O (431)obsolescence 陈旧 ~x4{P;y
O (432)off balance sheet finance 资产负债表外筹资 UX-_{I
QW
O (433)offer for sale 标价出售 [*Aqy76Qa
O (434)operating budget 经营预算 J1gEjd
O (435)operating lease 经营租赁 j#Ky0+@V
O (436)operating statement 营业报表 [9db=$v8$
O (437)operation time 操作时间 #Lhj0M;a
O (438)operational control 经营控制 hJC
p0F9O
O (439)operational gearing 经营杠杆 w (vE2Y ?
O (440)operating plans 经营计划 v -|P_O&z
O (441)opportunity cost 机会成本 Vid{6?7kh
O (442)order 定单 A-Q{*{^#
O (443)ordinary shares 普通股 /el["l
O (444)out-of-date cheque 过期支票 a=:{{\1o
O (445)over capitalization 过分资本化 U- *8%>Qp
O (446)overhead 制造费用 ^\7 x5gO
O (447)overhead absorption rate 制造费用分配率 ]2aYi9)
O (448)overhead cost 制造费用 tpNtoqg_$
O (449)overtrading 超过营业资金的经营 ! TV_dK a
P (450)paid cheque 已付支票 jE?\Yv3
P (451)paid-up share capital 认定股本 @aqd'O
P (452)parent company 母公司 @^y?Bh9jQ
P (453)pareto distribution 帕累托分布 9QX ~a X
P (454)participating preference shares 参与优先股 y'0dl "Dy\
P (455)partnership 合伙 M<# )D
P (456)payable ledger 应付款项账户 3gPD(r1g
P (457)payback 回收期 OUI Ugej
P (458)payments and receipts account 收入和支出报表 T~wZ
P (459)payments withheld 保留款额 E 1{:z"
P (460)payroll 工资单 c5wkzY h
P (461)payroll analysis 工资分析 Z3abem<Q
P (462)percentage profit on turnover 利润对营业额比率 Bah.\ZsYQP
P (463)period cost 期间成本 f'zU ^/$rf
P (464)perpetual inventory 永续盘存 IQk#
P (465)personal account 记名账户 Q~b M
P (466)PEPT 项目评审法 iX>!ju'V
P (467)petty cash account 备用金账户 Jm) ; |#y
P (468)petty cash voucher 备用金凭证 w
~L\Ebg
P (469)physical inventory 实地盘存 mNnw G)
;$
P (470)planning 计划 4I:JaRT
d
P (471)planning horizon 计划时限
