N (428)number of days stock 存货周转天数 `){*JPl
N (429)number of weeks stock 存货周转周数 8n);NZ
O (430)objective classification 客体分类 3VA Lrb;
O (431)obsolescence 陈旧 yy/w Sk
O (432)off balance sheet finance 资产负债表外筹资 p0'A\@|
O (433)offer for sale 标价出售 6^UeEm jc
O (434)operating budget 经营预算 -b r/
O (435)operating lease 经营租赁 [T~O%ly7x&
O (436)operating statement 营业报表 )Hl; 9
O (437)operation time 操作时间 ,Iw ri \
O (438)operational control 经营控制 W
x;9 N
O (439)operational gearing 经营杠杆 x:@Ht TX
O (440)operating plans 经营计划 g3Kc? wTC
O (441)opportunity cost 机会成本 /g@.1z1w
O (442)order 定单 R}>Gk
O (443)ordinary shares 普通股 K ^s!0[6
O (444)out-of-date cheque 过期支票 @ZD1HA,h"
O (445)over capitalization 过分资本化 h_x"/z&
O (446)overhead 制造费用 ^Zydy
O (447)overhead absorption rate 制造费用分配率 TQ>kmHWf/
O (448)overhead cost 制造费用 }UQBaqDH
O (449)overtrading 超过营业资金的经营 :m^ eNS6:
P (450)paid cheque 已付支票 QfT& y &
P (451)paid-up share capital 认定股本 T4o}5sq}S
P (452)parent company 母公司 I)Lg=n $
P (453)pareto distribution 帕累托分布 }T4"#'`
P (454)participating preference shares 参与优先股 $>8+t>|
P (455)partnership 合伙 j4+hWalm
P (456)payable ledger 应付款项账户 WR gAc%
P (457)payback 回收期
!u>29VN
P (458)payments and receipts account 收入和支出报表 p24sWDf
P (459)payments withheld 保留款额 5NBc8
h7 V
P (460)payroll 工资单 l|U=(aA]h
P (461)payroll analysis 工资分析 URX>(Y}g9^
P (462)percentage profit on turnover 利润对营业额比率 YNHn# 98\
P (463)period cost 期间成本 U#d&#",s
P (464)perpetual inventory 永续盘存 @j5W4HU
P (465)personal account 记名账户 5pE[}@-c9
P (466)PEPT 项目评审法 T~=NY, n
P (467)petty cash account 备用金账户 5JIa?i>B
P (468)petty cash voucher 备用金凭证 ,? <jue/bd
P (469)physical inventory 实地盘存 :=UeYm
@
P (470)planning 计划 2O`uzT$
P (471)planning horizon 计划时限
