N (428)number of days stock 存货周转天数 a'*5PaXU@/
N (429)number of weeks stock 存货周转周数 rw}5nv
O (430)objective classification 客体分类 v*C+U$_3\1
O (431)obsolescence 陈旧 *:fw6mnJ#
O (432)off balance sheet finance 资产负债表外筹资 W TXD4}
O (433)offer for sale 标价出售 1 $KLMW
O (434)operating budget 经营预算 >#"jfjDuR
O (435)operating lease 经营租赁 =jk-s*g
O (436)operating statement 营业报表 ]yj4~_&O
O (437)operation time 操作时间 ?<>,XyY
O (438)operational control 经营控制 S*2L4Uj`|
O (439)operational gearing 经营杠杆 :FKYYH\
O (440)operating plans 经营计划 _{2Fx[m%
O (441)opportunity cost 机会成本 ,q'gG`M
N
O (442)order 定单 7Ap~7)z[
O (443)ordinary shares 普通股 cpr{b8Xb8&
O (444)out-of-date cheque 过期支票 ]ut-wqb{p
O (445)over capitalization 过分资本化 5'{qEZs^QU
O (446)overhead 制造费用 -Y
6.?z
O (447)overhead absorption rate 制造费用分配率 ~u~[E
O (448)overhead cost 制造费用 M2zos(8g
O (449)overtrading 超过营业资金的经营 M&}oat*
P (450)paid cheque 已付支票 &<fRej]v
P (451)paid-up share capital 认定股本 1 o
P (452)parent company 母公司 Hb@G*L$
P (453)pareto distribution 帕累托分布 eaYkYuS/
P (454)participating preference shares 参与优先股 Eezlx9b
P (455)partnership 合伙 *`S)@'@:(
P (456)payable ledger 应付款项账户 \Z6gXO_
P (457)payback 回收期 tLoD"/z
P (458)payments and receipts account 收入和支出报表 b.%B;qB
P (459)payments withheld 保留款额
alb+R$s
P (460)payroll 工资单 =Nv=Q mO
P (461)payroll analysis 工资分析 +s*l#'Q
P (462)percentage profit on turnover 利润对营业额比率 _($-dJ{
P (463)period cost 期间成本
]U^d 1&k
P (464)perpetual inventory 永续盘存 d<|lLNS
P (465)personal account 记名账户 'WM~
bm+N
P (466)PEPT 项目评审法 Q'Q72Fg
P (467)petty cash account 备用金账户 cciAMQhA
P (468)petty cash voucher 备用金凭证 +qSr
=Y:+
P (469)physical inventory 实地盘存 e8P!/x-y
P (470)planning 计划 `1[Sv"
P (471)planning horizon 计划时限