N (428)number of days stock 存货周转天数 Nw$[a$^n
N (429)number of weeks stock 存货周转周数 (=tF2YBV
O (430)objective classification 客体分类 L5qCv -{
O (431)obsolescence 陈旧 :f
!=_^}
O (432)off balance sheet finance 资产负债表外筹资 {9|$%4kRl
O (433)offer for sale 标价出售 qTa]th;
O (434)operating budget 经营预算 >;&
V~q:di
O (435)operating lease 经营租赁 S}p&\w H
O (436)operating statement 营业报表 I%Po/+|+
O (437)operation time 操作时间 CbH T #
O (438)operational control 经营控制 %=mwOoMk0L
O (439)operational gearing 经营杠杆 c>WpO Z,
O (440)operating plans 经营计划 + yP[(b/
O (441)opportunity cost 机会成本 #b"5L2D`y'
O (442)order 定单 Rw
ao5l=x
O (443)ordinary shares 普通股 >5~Zr $
O (444)out-of-date cheque 过期支票 > ?{iv1
O (445)over capitalization 过分资本化
k E#_Pc
O (446)overhead 制造费用 }!yD^:[ 5
O (447)overhead absorption rate 制造费用分配率 CMxj X
O (448)overhead cost 制造费用 2*FWIHyf
O (449)overtrading 超过营业资金的经营 ?(NT!es
P (450)paid cheque 已付支票 B[/['sD
P (451)paid-up share capital 认定股本 SL\y\G aV
P (452)parent company 母公司 hzu MTKH9
P (453)pareto distribution 帕累托分布 )< x;ra^
P (454)participating preference shares 参与优先股 kS
Da\l!W]
P (455)partnership 合伙 WVT5VJ7 *
P (456)payable ledger 应付款项账户 G0; EbJ/&
P (457)payback 回收期 !Nxn[^[?.
P (458)payments and receipts account 收入和支出报表 ?m9UhLeaS=
P (459)payments withheld 保留款额 .M53, 8X
P (460)payroll 工资单 6aF'^6+a
P (461)payroll analysis 工资分析 LnI{S{]wDh
P (462)percentage profit on turnover 利润对营业额比率 #SihedWi
P (463)period cost 期间成本 ?<yq 2`\4O
P (464)perpetual inventory 永续盘存 JPT I6"/
P (465)personal account 记名账户 U3|&Jee
P (466)PEPT 项目评审法 [,o5QH\Etq
P (467)petty cash account 备用金账户 %X9:R'~ sP
P (468)petty cash voucher 备用金凭证 M8",t{7
P (469)physical inventory 实地盘存 ^ ;CR0.4
P (470)planning 计划 S `m- 5
P (471)planning horizon 计划时限
