N (428)number of days stock 存货周转天数 !gJw? (8"
N (429)number of weeks stock 存货周转周数 ?$VkMu$2k
O (430)objective classification 客体分类 m"wP]OQH*+
O (431)obsolescence 陈旧 v4F+^0?
O (432)off balance sheet finance 资产负债表外筹资 upGLZ#
O (433)offer for sale 标价出售 ==EB\>g|
O (434)operating budget 经营预算 ^95njE`>t`
O (435)operating lease 经营租赁 I5ZM U
O (436)operating statement 营业报表 4B)%I`
O (437)operation time 操作时间 9^@)R
ED
O (438)operational control 经营控制 ;*WG9Y(W
O (439)operational gearing 经营杠杆 664D5f#EJ
O (440)operating plans 经营计划 kq@~QI?9
O (441)opportunity cost 机会成本 ~nApRC)0
O (442)order 定单 )T^xDx
O (443)ordinary shares 普通股 -\2hSIXj
O (444)out-of-date cheque 过期支票 q `UaJ_7
O (445)over capitalization 过分资本化 w^N QLV S
O (446)overhead 制造费用 IRTD(7"oyp
O (447)overhead absorption rate 制造费用分配率 Q"H/R Mo-
O (448)overhead cost 制造费用 9+3 VK
O (449)overtrading 超过营业资金的经营 e0hY
P (450)paid cheque 已付支票 q} W} )
P (451)paid-up share capital 认定股本 'UM *7
P (452)parent company 母公司 R[@}Lg7+v
P (453)pareto distribution 帕累托分布 r i 6KD
P (454)participating preference shares 参与优先股 L+}<g QJ(
P (455)partnership 合伙 Zn[ppsz|
P (456)payable ledger 应付款项账户 <,\ U,jU _
P (457)payback 回收期 "uFwsjz&B
P (458)payments and receipts account 收入和支出报表 7mE9Z
o1
P (459)payments withheld 保留款额
w"C ,oo3
P (460)payroll 工资单 Nnq1&j "m
P (461)payroll analysis 工资分析 KtGbpcS$f
P (462)percentage profit on turnover 利润对营业额比率 Eihn%Esa
P (463)period cost 期间成本 x_r*<?OZ
P (464)perpetual inventory 永续盘存 W2'!P
c,W
P (465)personal account 记名账户 mi[8O$^iJ
P (466)PEPT 项目评审法 Y=5P=wE
P (467)petty cash account 备用金账户 <. *bJ
P (468)petty cash voucher 备用金凭证 %Aqf=R_^
P (469)physical inventory 实地盘存 8 |zOgn{
P (470)planning 计划 wx YGr`f
P (471)planning horizon 计划时限
