N (428)number of days stock 存货周转天数 "DSPPE&[c
N (429)number of weeks stock 存货周转周数 W9J1=
O (430)objective classification 客体分类 VjbG(nB?_
O (431)obsolescence 陈旧 +&ZX$
O (432)off balance sheet finance 资产负债表外筹资 V/"}k u
O (433)offer for sale 标价出售 Omag)U)IPh
O (434)operating budget 经营预算 s I 4y G
O (435)operating lease 经营租赁 Di=9m HC
O (436)operating statement 营业报表 _qWC4NM F(
O (437)operation time 操作时间 }Ia 0"J4
O (438)operational control 经营控制
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JHjq
O (439)operational gearing 经营杠杆 UP2.]B!d
O (440)operating plans 经营计划 *]s&8/Gmb
O (441)opportunity cost 机会成本 Mth6-^g5
O (442)order 定单 ?\H.S9 CZ^
O (443)ordinary shares 普通股 MonS hIz
O (444)out-of-date cheque 过期支票 en9en=n|
O (445)over capitalization 过分资本化 ^uaFg`S
O (446)overhead 制造费用 .Gb +\E{M
O (447)overhead absorption rate 制造费用分配率 ;?IT)sNY
O (448)overhead cost 制造费用 3 @5p"X
O (449)overtrading 超过营业资金的经营 /N^~ U&7
P (450)paid cheque 已付支票 qeaA&(|5
P (451)paid-up share capital 认定股本 i (HByI
P (452)parent company 母公司 fk5XvL
P (453)pareto distribution 帕累托分布 hSqMaX%G
P (454)participating preference shares 参与优先股 P#G.lft"O
P (455)partnership 合伙 "S(X[Y'
P (456)payable ledger 应付款项账户 3;$b S<>
P (457)payback 回收期 [{F%LRCo-
P (458)payments and receipts account 收入和支出报表 (;6s)z
P (459)payments withheld 保留款额 ZL%VOxYqi
P (460)payroll 工资单 9Z!lmfnJ
P (461)payroll analysis 工资分析 a IvBY78o
P (462)percentage profit on turnover 利润对营业额比率 a0d
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P (463)period cost 期间成本 t]m!ee8*X<
P (464)perpetual inventory 永续盘存 G%w_CMfH
P (465)personal account 记名账户 Qp:6= o0:
P (466)PEPT 项目评审法 ZTf_#eS$
P (467)petty cash account 备用金账户 UR>_)*
P (468)petty cash voucher 备用金凭证 gM_:l
P (469)physical inventory 实地盘存 IUhp;iH
P (470)planning 计划 R "E<8w
P (471)planning horizon 计划时限
