N (428)number of days stock 存货周转天数 c"nowbf
N (429)number of weeks stock 存货周转周数 3K8#,TK3
O (430)objective classification 客体分类 JbV\eE#KrC
O (431)obsolescence 陈旧 K-_XdJ\
O (432)off balance sheet finance 资产负债表外筹资 #hp 7@ Tu
O (433)offer for sale 标价出售 $)HD`E
O (434)operating budget 经营预算 pUGFQ." \
O (435)operating lease 经营租赁 LB(I^
O (436)operating statement 营业报表 b" Z$?5
O (437)operation time 操作时间 {;z{U;j
O (438)operational control 经营控制 (-<s[VnXP
O (439)operational gearing 经营杠杆 [`F}<L."
O (440)operating plans 经营计划 _T96.~Q
O (441)opportunity cost 机会成本 q
< , b
O (442)order 定单 (D.B'V#>
O (443)ordinary shares 普通股 &dH[lB
O (444)out-of-date cheque 过期支票 jOkc'
O (445)over capitalization 过分资本化 >yZe1CP
O (446)overhead 制造费用 G_vcuCHm
O (447)overhead absorption rate 制造费用分配率 ?%|w?Fdx-
O (448)overhead cost 制造费用 0XcH
O (449)overtrading 超过营业资金的经营 R m&^[mv
P (450)paid cheque 已付支票 ;S&PLg
Z
P (451)paid-up share capital 认定股本 a x. ;IU
P (452)parent company 母公司 lQ8h -Tz
P (453)pareto distribution 帕累托分布 |41NRGgY
P (454)participating preference shares 参与优先股 C`J> Gm
P (455)partnership 合伙 kFRl+,bi~
P (456)payable ledger 应付款项账户 d@ 0p<at>~
P (457)payback 回收期 EJCf[# Sf
P (458)payments and receipts account 收入和支出报表 3j I
rB%
P (459)payments withheld 保留款额 TR<M3,RG#%
P (460)payroll 工资单 ;u(#-C2^{l
P (461)payroll analysis 工资分析 7 R4t%^F
P (462)percentage profit on turnover 利润对营业额比率 ^v j}
P (463)period cost 期间成本 `{Jo>L .
P (464)perpetual inventory 永续盘存 .jXD0~N8q
P (465)personal account 记名账户 rexNsKRK_
P (466)PEPT 项目评审法 r_x|2 A oO
P (467)petty cash account 备用金账户 s|`Z V^R
P (468)petty cash voucher 备用金凭证 #`HY"-7m_
P (469)physical inventory 实地盘存 /e :kBjysJ
P (470)planning 计划 ?W3 l
P (471)planning horizon 计划时限
