N (428)number of days stock 存货周转天数 nG1 m x/w
N (429)number of weeks stock 存货周转周数 E#URTt:&>
O (430)objective classification 客体分类 |)} F}~&
O (431)obsolescence 陈旧 Yi1_oe
O (432)off balance sheet finance 资产负债表外筹资 sT?Qlj 'Zd
O (433)offer for sale 标价出售 |g}!
F -
O (434)operating budget 经营预算 KIps {_J[<
O (435)operating lease 经营租赁 & %ej=O
O (436)operating statement 营业报表 /x"gpKwsB
O (437)operation time 操作时间
}" 06'
O (438)operational control 经营控制 `Yn^ -W
O (439)operational gearing 经营杠杆 WOZf4X`[
O (440)operating plans 经营计划 U#gHc:$
O (441)opportunity cost 机会成本 ]0G OSh
O (442)order 定单 R|Z $aHQ
O (443)ordinary shares 普通股 9TjAE e U
O (444)out-of-date cheque 过期支票 p4\ %*ovQt
O (445)over capitalization 过分资本化 mR,p?[P
O (446)overhead 制造费用 LS{g=3P0
O (447)overhead absorption rate 制造费用分配率 %qcBM~efT
O (448)overhead cost 制造费用 y/K% F,WMf
O (449)overtrading 超过营业资金的经营 HWx k>F0
P (450)paid cheque 已付支票 "Q`{+|'=E
P (451)paid-up share capital 认定股本 |{k;p fPV
P (452)parent company 母公司 %np b.C|+
P (453)pareto distribution 帕累托分布 jJg9M'@2!
P (454)participating preference shares 参与优先股 !bFa\6]q
P (455)partnership 合伙 g 2l|NI#c^
P (456)payable ledger 应付款项账户 mDC{c ?
P (457)payback 回收期 T
{a%:=`
P (458)payments and receipts account 收入和支出报表 $g$~TuA
w
P (459)payments withheld 保留款额 [3>l^ Q|#
P (460)payroll 工资单 /7De .O~H
P (461)payroll analysis 工资分析 e,>L&9] ZI
P (462)percentage profit on turnover 利润对营业额比率 N+rLbK*
P (463)period cost 期间成本 aSi:(w
P (464)perpetual inventory 永续盘存 41>Bm*if
P (465)personal account 记名账户 sTU]ntoQqR
P (466)PEPT 项目评审法 0I* ^VGZ
P (467)petty cash account 备用金账户 k2sb#]-/}
P (468)petty cash voucher 备用金凭证 6Ii2rEzD
P (469)physical inventory 实地盘存 d~tG#<^`
P (470)planning 计划 Z%\9y]zs
P (471)planning horizon 计划时限
