N (428)number of days stock 存货周转天数 K?[q% W]%
N (429)number of weeks stock 存货周转周数 ".W8)
O (430)objective classification 客体分类 q )Lu_6 mg
O (431)obsolescence 陈旧 wfNk=)^
$
O (432)off balance sheet finance 资产负债表外筹资 U7K,AflK?M
O (433)offer for sale 标价出售 M .x=<:upp
O (434)operating budget 经营预算 @Fluc,Il
O (435)operating lease 经营租赁 qAAX; N
O (436)operating statement 营业报表 4,sJE2"[9
O (437)operation time 操作时间 Xn z3p"
O (438)operational control 经营控制 !F1M(zFD
O (439)operational gearing 经营杠杆 .LZwuJ^;
O (440)operating plans 经营计划 0O9Ni=' Tn
O (441)opportunity cost 机会成本 )[PtaPWeT
O (442)order 定单 z2MWN\?8
O (443)ordinary shares 普通股 4[;X{ !
O (444)out-of-date cheque 过期支票 ,VCyG:dw
O (445)over capitalization 过分资本化 9X j7~,
O (446)overhead 制造费用 G f,`
O (447)overhead absorption rate 制造费用分配率 C69q &S,
O (448)overhead cost 制造费用 )Hpa}FGT
O (449)overtrading 超过营业资金的经营 (MR_^t
P (450)paid cheque 已付支票 01}C^iD
P (451)paid-up share capital 认定股本 S& S Q
P (452)parent company 母公司 ,5| &A
P (453)pareto distribution 帕累托分布 t Z'|DC T
P (454)participating preference shares 参与优先股 MXw hxk#E
P (455)partnership 合伙
hM;lp1l
P (456)payable ledger 应付款项账户 i& 5XF
P (457)payback 回收期 ePr&!Tz#
P (458)payments and receipts account 收入和支出报表 )CuZDf@
P (459)payments withheld 保留款额 <}E!w_yi
P (460)payroll 工资单 d/ARm-D
P (461)payroll analysis 工资分析 {_`^R>"\&w
P (462)percentage profit on turnover 利润对营业额比率 +_; l|uhT;
P (463)period cost 期间成本 #pb92kA'
P (464)perpetual inventory 永续盘存 nSW=LjrO~<
P (465)personal account 记名账户 .$qnZWcgG
P (466)PEPT 项目评审法 F ~^Jmp7Y
P (467)petty cash account 备用金账户 lBK}VU^
P (468)petty cash voucher 备用金凭证 jBgP$g
P (469)physical inventory 实地盘存 jFA SX2.p
P (470)planning 计划 QWD'!)Zb
P (471)planning horizon 计划时限
