N (428)number of days stock 存货周转天数 Z$0mK w
N (429)number of weeks stock 存货周转周数 / /G&= i$
O (430)objective classification 客体分类 `zs@W
O (431)obsolescence 陈旧 7ey| ~ u2
O (432)off balance sheet finance 资产负债表外筹资 "%
i1zQo&
O (433)offer for sale 标价出售 )p!")
:'fv
O (434)operating budget 经营预算 b%VBSNZ
O (435)operating lease 经营租赁 KW0KXO06a
O (436)operating statement 营业报表 t IA)LF
O (437)operation time 操作时间 $IKN7
O (438)operational control 经营控制 a Sm</@tO&
O (439)operational gearing 经营杠杆 GNG.N)q#C
O (440)operating plans 经营计划 Q2|6W E
O (441)opportunity cost 机会成本 w6 Y+Y;,'f
O (442)order 定单 P^ -x
O (443)ordinary shares 普通股 L7II>^"B
O (444)out-of-date cheque 过期支票 84(jg P
O (445)over capitalization 过分资本化 o
W7;t
O (446)overhead 制造费用 Pi&\GMzd
O (447)overhead absorption rate 制造费用分配率 !/F-EJOH6C
O (448)overhead cost 制造费用 <!u(_Bxw/
O (449)overtrading 超过营业资金的经营 D -e^b'l
P (450)paid cheque 已付支票 X7aj/:fXe
P (451)paid-up share capital 认定股本 e mq%"
;.
P (452)parent company 母公司 ;? o"{mbb
P (453)pareto distribution 帕累托分布 OOsd* nX/
P (454)participating preference shares 参与优先股 a(U/70j
P (455)partnership 合伙 fQU_A
P (456)payable ledger 应付款项账户 0O q5;5
P (457)payback 回收期
*!EHs04
P (458)payments and receipts account 收入和支出报表 ?$7$ # DX
P (459)payments withheld 保留款额 Mf:x9#
P (460)payroll 工资单 QD[l 6
P (461)payroll analysis 工资分析 $EG<LmC-Q
P (462)percentage profit on turnover 利润对营业额比率 R[lA@q:
P (463)period cost 期间成本
m<9W
#
P (464)perpetual inventory 永续盘存 lVb;,C %K
P (465)personal account 记名账户 )o_$AbPt
P (466)PEPT 项目评审法 9/\=6v C|
P (467)petty cash account 备用金账户 ~m'8BK
P (468)petty cash voucher 备用金凭证 j%0 g *YI
P (469)physical inventory 实地盘存 9e 1KH'
P (470)planning 计划 B415{
P (471)planning horizon 计划时限
