N (428)number of days stock 存货周转天数 , }KwP *:Z
N (429)number of weeks stock 存货周转周数 0Yp>+:#
O (430)objective classification 客体分类
*- 6?
O (431)obsolescence 陈旧 M%3Wy"YQ,n
O (432)off balance sheet finance 资产负债表外筹资 5 5^tfu
O (433)offer for sale 标价出售 w~]T<^fW~
O (434)operating budget 经营预算 a
s(; ]
O (435)operating lease 经营租赁 6s5yyy=L%~
O (436)operating statement 营业报表 RJ@\W=aZ
O (437)operation time 操作时间 4oV
{=~V
O (438)operational control 经营控制 pzi q0
O (439)operational gearing 经营杠杆 -; vT<G3
O (440)operating plans 经营计划 Y K Y2Cw
O (441)opportunity cost 机会成本 ^,`M0g\
$
O (442)order 定单 9j 0o&Xn
O (443)ordinary shares 普通股 (#If1[L
O (444)out-of-date cheque 过期支票 b;*c:{W)
O (445)over capitalization 过分资本化 i *'Z3Z)
O (446)overhead 制造费用 ?.Q3 pUT
O (447)overhead absorption rate 制造费用分配率 !3@{ U@*Z]
O (448)overhead cost 制造费用 drI\iae{^
O (449)overtrading 超过营业资金的经营 _W
}(!TKO
P (450)paid cheque 已付支票 1 =^
P (451)paid-up share capital 认定股本 cv]BV>=E
P (452)parent company 母公司 Dm^l?Z
P (453)pareto distribution 帕累托分布 sDX/zF6t
P (454)participating preference shares 参与优先股 i-]U+m*
P (455)partnership 合伙 yyjw?#\8
P (456)payable ledger 应付款项账户 $R?@L
P (457)payback 回收期 Q(e{~
]*
P (458)payments and receipts account 收入和支出报表 'AWp6L @
P (459)payments withheld 保留款额 NJm-%K
P (460)payroll 工资单 YQYX, b
P (461)payroll analysis 工资分析 .;g}%C
P (462)percentage profit on turnover 利润对营业额比率 e}e6r3faz
P (463)period cost 期间成本 >azEed<B
P (464)perpetual inventory 永续盘存 M$H `^Pv
P (465)personal account 记名账户 W~yLl%
P (466)PEPT 项目评审法 zq f[Z3
P (467)petty cash account 备用金账户 !b63ik15O~
P (468)petty cash voucher 备用金凭证 </=3g>9Z
P (469)physical inventory 实地盘存 '60//"9>k/
P (470)planning 计划 xCq' [9oU
P (471)planning horizon 计划时限
