N (428)number of days stock 存货周转天数 X yiaRW
N (429)number of weeks stock 存货周转周数 *+nw%gZG
O (430)objective classification 客体分类 H \'1.8g/
O (431)obsolescence 陈旧 >|yP`m
O (432)off balance sheet finance 资产负债表外筹资 BMdZd5!p&
O (433)offer for sale 标价出售 dFA1nn6{
O (434)operating budget 经营预算 y#th&YC_b
O (435)operating lease 经营租赁 -m@PqJF^
O (436)operating statement 营业报表 WIuYSt)h
O (437)operation time 操作时间 LNyrIk/1
O (438)operational control 经营控制 @$'pMg
O (439)operational gearing 经营杠杆 - Ry+WS=
O (440)operating plans 经营计划 b%vIaP|]B
O (441)opportunity cost 机会成本 lRNm
&3:-
O (442)order 定单 k61mRO
O (443)ordinary shares 普通股 2dcvB]T !
O (444)out-of-date cheque 过期支票 >o O]S]W
O (445)over capitalization 过分资本化 3z u6#3^
O (446)overhead 制造费用 b*H*(}A6"'
O (447)overhead absorption rate 制造费用分配率 ? ~4x/d%
O (448)overhead cost 制造费用 v/=\(
O (449)overtrading 超过营业资金的经营 / |<S D.:
P (450)paid cheque 已付支票 &GkD5b
P (451)paid-up share capital 认定股本 Dh}(B$~Oz+
P (452)parent company 母公司 w%8y5v5
P (453)pareto distribution 帕累托分布 @0]WMI9B"B
P (454)participating preference shares 参与优先股 XH@(V4J(.
P (455)partnership 合伙 wc. =`Me
P (456)payable ledger 应付款项账户 vhAgX0k
P (457)payback 回收期 ' O\ y7"a
P (458)payments and receipts account 收入和支出报表 ar6+n^pi0]
P (459)payments withheld 保留款额 OM{ ^F=Ap
P (460)payroll 工资单 k!}
(a0h
P (461)payroll analysis 工资分析 Y;%LwDC
P (462)percentage profit on turnover 利润对营业额比率 (CY D]n
P (463)period cost 期间成本 ~LZrhwVj$
P (464)perpetual inventory 永续盘存 gPT_}#_GxM
P (465)personal account 记名账户 _U-`
/r o
P (466)PEPT 项目评审法 vSC1n8 /
P (467)petty cash account 备用金账户 Mgi~j.[
P (468)petty cash voucher 备用金凭证 2QM{e!9
P (469)physical inventory 实地盘存 {-8Nq`w
P (470)planning 计划 %ut 8/T
P (471)planning horizon 计划时限
