N (428)number of days stock 存货周转天数 &lh_-@Xz
N (429)number of weeks stock 存货周转周数 \e:FmG
O (430)objective classification 客体分类 %*5g<5
O (431)obsolescence 陈旧 Fm$n@R bX
O (432)off balance sheet finance 资产负债表外筹资 H]i+o6
O (433)offer for sale 标价出售 ccN &h
O (434)operating budget 经营预算 jO
&f*
rxN
O (435)operating lease 经营租赁 bOxjm`B<
O (436)operating statement 营业报表 F
0BOhl K
O (437)operation time 操作时间 L\:YbS~ ]
O (438)operational control 经营控制 Og$eQS
O (439)operational gearing 经营杠杆 h"BhTx7E}
O (440)operating plans 经营计划 b*FU*)<4.
O (441)opportunity cost 机会成本 ;sL6#Go?V
O (442)order 定单 Nx 4DC
O (443)ordinary shares 普通股 => :% n
O (444)out-of-date cheque 过期支票 *]:G7SW{
O (445)over capitalization 过分资本化 hDB`t
$
O (446)overhead 制造费用 p~, 3A:i
O (447)overhead absorption rate 制造费用分配率 ;H
y!0n
O (448)overhead cost 制造费用 EAC(^+15K
O (449)overtrading 超过营业资金的经营 g~N
ij~/
P (450)paid cheque 已付支票 .}$`+h8W T
P (451)paid-up share capital 认定股本 Ql#W
/x,e
P (452)parent company 母公司 0l(E!d8&'
P (453)pareto distribution 帕累托分布 ]*g ss'N
P (454)participating preference shares 参与优先股 9!O+Ryy?\
P (455)partnership 合伙 r\l3_t
P (456)payable ledger 应付款项账户 xyS2_ Q
P (457)payback 回收期 '#McY'.D T
P (458)payments and receipts account 收入和支出报表 t7*G91Hoq&
P (459)payments withheld 保留款额 tv@Z 5
P (460)payroll 工资单 ~b>n CP8q
P (461)payroll analysis 工资分析 (}*\ {
P (462)percentage profit on turnover 利润对营业额比率 L _
Xn
,
P (463)period cost 期间成本 sxN>+v11z
P (464)perpetual inventory 永续盘存 2[8fFo>
P (465)personal account 记名账户 uFr J:l+
P (466)PEPT 项目评审法 K4?t' dd]
P (467)petty cash account 备用金账户 Imh2~rw;
P (468)petty cash voucher 备用金凭证 Jm]]>K8.3V
P (469)physical inventory 实地盘存 (b`4&s Q<
P (470)planning 计划 Ypn%[sSOp
P (471)planning horizon 计划时限
