N (428)number of days stock 存货周转天数 'W 5r(M4U
N (429)number of weeks stock 存货周转周数 ` 1F[.DdF
O (430)objective classification 客体分类 ,v$gWA!l
O (431)obsolescence 陈旧 agqB# ,i
O (432)off balance sheet finance 资产负债表外筹资 @Iz vObK
O (433)offer for sale 标价出售 =j]us?5
O (434)operating budget 经营预算 l BS!=/7
O (435)operating lease 经营租赁 yjODa90!G
O (436)operating statement 营业报表 4oT1<n`r+
O (437)operation time 操作时间 T8 k@DS
O (438)operational control 经营控制 L+7j4:$B8
O (439)operational gearing 经营杠杆 9 WsPBzi"T
O (440)operating plans 经营计划 Qi' ,[Xmf
O (441)opportunity cost 机会成本 9^Q: l0|
O (442)order 定单
m!3L/ UZ
O (443)ordinary shares 普通股 E.]sX_X?
O (444)out-of-date cheque 过期支票 F
i? 2sa
O (445)over capitalization 过分资本化 N.OC _H&
O (446)overhead 制造费用 1>OfJc(K
O (447)overhead absorption rate 制造费用分配率 (i^3Lw :
O (448)overhead cost 制造费用 t>QAM6[
O (449)overtrading 超过营业资金的经营 vr <6j/ty
P (450)paid cheque 已付支票 :B?XNo
P (451)paid-up share capital 认定股本 E(A7D XzbR
P (452)parent company 母公司 [Q &{#%M
P (453)pareto distribution 帕累托分布 |Ui1Mm
P (454)participating preference shares 参与优先股 Tx%6whd/'
P (455)partnership 合伙
*jo
y %F
P (456)payable ledger 应付款项账户 Bi9
b"*LN
P (457)payback 回收期 R9Wh/@J]
P (458)payments and receipts account 收入和支出报表 k ;PQVF&E
P (459)payments withheld 保留款额 euO!+ 9p
P (460)payroll 工资单 / w0l7N
P (461)payroll analysis 工资分析 a<l(zJptG
P (462)percentage profit on turnover 利润对营业额比率 nYG$V)iCb
P (463)period cost 期间成本 YRF%].A%2
P (464)perpetual inventory 永续盘存 'NF_!D
P (465)personal account 记名账户 +v:t
P (466)PEPT 项目评审法 w *[i!i
P (467)petty cash account 备用金账户 :nYl]Rm
P (468)petty cash voucher 备用金凭证 2'_xg~
P (469)physical inventory 实地盘存 %;kr%%t%
P (470)planning 计划 %m]9";
P (471)planning horizon 计划时限
