N (428)number of days stock 存货周转天数 \ef:H& r
N (429)number of weeks stock 存货周转周数 %>$Pu y\U
O (430)objective classification 客体分类 Nz}PcWF/
O (431)obsolescence 陈旧 !ewT#afyu(
O (432)off balance sheet finance 资产负债表外筹资 J;=T"C&
O (433)offer for sale 标价出售 s94 *uZ(C/
O (434)operating budget 经营预算 eC94rcb}i{
O (435)operating lease 经营租赁 {A'*3(8
O (436)operating statement 营业报表 q}!h(-y}5n
O (437)operation time 操作时间 { PR "}x
O (438)operational control 经营控制 SgYMPBh
O (439)operational gearing 经营杠杆 CW2)1%1iz
O (440)operating plans 经营计划 }m'n1tm;
O (441)opportunity cost 机会成本 \VA*3U^ @
O (442)order 定单 h-kmZ<p|^
O (443)ordinary shares 普通股 C T\@>!'f
O (444)out-of-date cheque 过期支票 w {"1V7|
O (445)over capitalization 过分资本化 (k8}9[3G
O (446)overhead 制造费用 X`1R &K;z^
O (447)overhead absorption rate 制造费用分配率 a{@}vZx>3
O (448)overhead cost 制造费用
)_1 GPS
O (449)overtrading 超过营业资金的经营 ]x{.qTtw
P (450)paid cheque 已付支票 U
E $I x
P (451)paid-up share capital 认定股本 C}(@cn
`L
P (452)parent company 母公司 xK_oV+
P (453)pareto distribution 帕累托分布 $
nHD,h
P (454)participating preference shares 参与优先股 4v`IAR?&K;
P (455)partnership 合伙 GGf<9!:
P (456)payable ledger 应付款项账户 \h_ q]
P (457)payback 回收期 h[&"KA
P (458)payments and receipts account 收入和支出报表 YM};85 K
P (459)payments withheld 保留款额 v+I-*,R
P (460)payroll 工资单 aZ+><1TD
P (461)payroll analysis 工资分析 Nke!!A}\|
P (462)percentage profit on turnover 利润对营业额比率 ;1s+1G}_z
P (463)period cost 期间成本 &
+*OV:[;
P (464)perpetual inventory 永续盘存 UoPY:(?;i
P (465)personal account 记名账户 |JP19KFx'B
P (466)PEPT 项目评审法 *yaS^k\
P (467)petty cash account 备用金账户 1`YU9?
P (468)petty cash voucher 备用金凭证 9 }u,` &
P (469)physical inventory 实地盘存 FJ-H
;
P (470)planning 计划 eZaSV>27
P (471)planning horizon 计划时限
