N (428)number of days stock 存货周转天数 kcle|B
N (429)number of weeks stock 存货周转周数 o9/P/PZ\X
O (430)objective classification 客体分类 kHO\#fF<
O (431)obsolescence 陈旧 -}%zus5
O (432)off balance sheet finance 资产负债表外筹资 w Z^/-
O (433)offer for sale 标价出售 0*q:p`OLw*
O (434)operating budget 经营预算 _R]h]<TQ
O (435)operating lease 经营租赁 X*T9`]l6
O (436)operating statement 营业报表 &> -Cz%IV
O (437)operation time 操作时间 ? NL 2|8
O (438)operational control 经营控制 ,#c rt X
O (439)operational gearing 经营杠杆 *jYwcW"R{z
O (440)operating plans 经营计划 &+\wYa,
O (441)opportunity cost 机会成本 }~ 7>S5
O (442)order 定单 }V 1sY^C
O (443)ordinary shares 普通股 =Zj9F1E[i
O (444)out-of-date cheque 过期支票 n}l Z
O (445)over capitalization 过分资本化 JOMZ &c^
O (446)overhead 制造费用 >,DR{A2hSB
O (447)overhead absorption rate 制造费用分配率 )YZ41K5N
O (448)overhead cost 制造费用 ]C!u~A\jq
O (449)overtrading 超过营业资金的经营 Ac|`5'/Tx
P (450)paid cheque 已付支票 m>iuy:ti
P (451)paid-up share capital 认定股本 R{T4AZ@,'
P (452)parent company 母公司 bHp|> g
P (453)pareto distribution 帕累托分布 RR"#z'zQ
P (454)participating preference shares 参与优先股 5+U~ZW0|+
P (455)partnership 合伙 I flpM ]
P (456)payable ledger 应付款项账户 j 1B
YSfX'
P (457)payback 回收期 zmdOL9"a
P (458)payments and receipts account 收入和支出报表 "PX~Yc
P (459)payments withheld 保留款额 /( q*
P (460)payroll 工资单 |Oo
WGVc
P (461)payroll analysis 工资分析 n1H*][CK
P (462)percentage profit on turnover 利润对营业额比率 toF@@ %
P (463)period cost 期间成本 k2xjc rg
P (464)perpetual inventory 永续盘存 ;>PV]0bOm>
P (465)personal account 记名账户 3LEN~ N}
P (466)PEPT 项目评审法
CSs3l
P (467)petty cash account 备用金账户 ^!A{ 4NV
P (468)petty cash voucher 备用金凭证 Y$(G)Fs
P (469)physical inventory 实地盘存 &P\T{d2"
P (470)planning 计划 9<R: )Df
P (471)planning horizon 计划时限
