N (428)number of days stock 存货周转天数 .yG8B:7N2
N (429)number of weeks stock 存货周转周数 i!y\WaCp
O (430)objective classification 客体分类 y!BB7cK6
O (431)obsolescence 陈旧 L c{
!FG>
O (432)off balance sheet finance 资产负债表外筹资 (O Qi%/Oy
O (433)offer for sale 标价出售 LP8o7%sv!
O (434)operating budget 经营预算 U0zW9jB
O (435)operating lease 经营租赁 "1\(ZKG8^Q
O (436)operating statement 营业报表 {MA@ A5
O (437)operation time 操作时间 i"KL;t[1
O (438)operational control 经营控制 X
Z; *>(
O (439)operational gearing 经营杠杆 ?<g|.HY /
O (440)operating plans 经营计划 EqYz,%I%
O (441)opportunity cost 机会成本 |#!eMJ&0
O (442)order 定单 Kl!DKeF
O (443)ordinary shares 普通股 S]tkz*w0*
O (444)out-of-date cheque 过期支票 7- (>"75Q|
O (445)over capitalization 过分资本化 /;[}=JL<Q
O (446)overhead 制造费用 n J W_a&'
O (447)overhead absorption rate 制造费用分配率 zmdWVFV v
O (448)overhead cost 制造费用 yr (g~MQ
O (449)overtrading 超过营业资金的经营 "@aq@mY@
P (450)paid cheque 已付支票 ;c nnqT6
P (451)paid-up share capital 认定股本 +q$xw}+PK
P (452)parent company 母公司 t
.gq5Y.[
P (453)pareto distribution 帕累托分布 G!-7ic_4
P (454)participating preference shares 参与优先股 K %k XS
P (455)partnership 合伙 z^ YeMe
P (456)payable ledger 应付款项账户 cYE./1D a
P (457)payback 回收期 6zELe.tq
P (458)payments and receipts account 收入和支出报表 Q>##hG:m
P (459)payments withheld 保留款额 i#N e'q;T
P (460)payroll 工资单 t@l(xns V
P (461)payroll analysis 工资分析 Cca~Cq[%*(
P (462)percentage profit on turnover 利润对营业额比率 rw asH,+
P (463)period cost 期间成本 4o)(d= q
P (464)perpetual inventory 永续盘存 N:"M&E UM
P (465)personal account 记名账户 Qo]vpp^[#
P (466)PEPT 项目评审法 +"TI_tK, S
P (467)petty cash account 备用金账户 >SY 2LmV'a
P (468)petty cash voucher 备用金凭证 n.=e)*
P (469)physical inventory 实地盘存 f%`*ba" v
P (470)planning 计划 [u,hc/PL
P (471)planning horizon 计划时限
