N (428)number of days stock 存货周转天数 M0 Lon/%
N (429)number of weeks stock 存货周转周数 yjeqv-7
O (430)objective classification 客体分类 U&w *Sb"
O (431)obsolescence 陈旧 .%|OGl ?
O (432)off balance sheet finance 资产负债表外筹资 9NJ=
~Ub-
O (433)offer for sale 标价出售 GjG{
qR
O (434)operating budget 经营预算 s$K@X `
O (435)operating lease 经营租赁 "(9=h@@Y"
O (436)operating statement 营业报表 _HSTiJVr
O (437)operation time 操作时间 Y+|L 3'H
O (438)operational control 经营控制 mvUVy1-c
O (439)operational gearing 经营杠杆 C~3@M<X
O (440)operating plans 经营计划 V 22q*/iV
O (441)opportunity cost 机会成本 l=Vowx.$2f
O (442)order 定单 &f
(sfM_n
O (443)ordinary shares 普通股 jB}_Slh1j
O (444)out-of-date cheque 过期支票 46QYXmNQ}
O (445)over capitalization 过分资本化 s?4%<jz
O (446)overhead 制造费用 d,Im&j
_Z
O (447)overhead absorption rate 制造费用分配率 3(oZZz
O (448)overhead cost 制造费用 AT2NC6{M
O (449)overtrading 超过营业资金的经营 s^{{@O.
P (450)paid cheque 已付支票 KfJ c
P (451)paid-up share capital 认定股本 q g) Af
P (452)parent company 母公司 Dx9$H++6$X
P (453)pareto distribution 帕累托分布 'XC&BWJ
P (454)participating preference shares 参与优先股 S-H-tFy\\
P (455)partnership 合伙 jM|YW*zNZ
P (456)payable ledger 应付款项账户 r4]hS`X~%
P (457)payback 回收期 u * #-7
P (458)payments and receipts account 收入和支出报表 A>rW Go.{E
P (459)payments withheld 保留款额 NgDZ4& L
P (460)payroll 工资单 O c^6u
P (461)payroll analysis 工资分析 r"Hbr Qn
P (462)percentage profit on turnover 利润对营业额比率 3G:NZ) p
P (463)period cost 期间成本 t-?KKU8
P (464)perpetual inventory 永续盘存 9-X{x95]
P (465)personal account 记名账户 nN(D
7wk
P (466)PEPT 项目评审法 b |o`Q7Hj
P (467)petty cash account 备用金账户 -(%ar%~Zd
P (468)petty cash voucher 备用金凭证 Q"l"p:n%n
P (469)physical inventory 实地盘存 .(gT+5[
P (470)planning 计划 a:(: :m
P (471)planning horizon 计划时限
