N (428)number of days stock 存货周转天数 6b7 SA ,
N (429)number of weeks stock 存货周转周数 NU/:jr.W#
O (430)objective classification 客体分类 %kXg|9Bx!
O (431)obsolescence 陈旧 YCI- p p
O (432)off balance sheet finance 资产负债表外筹资 _I<LB0kgf.
O (433)offer for sale 标价出售 w\{oOlE
O (434)operating budget 经营预算 Qs
#7<NQ
O (435)operating lease 经营租赁 <" Hb X
O (436)operating statement 营业报表 tjWf`#tH>H
O (437)operation time 操作时间 xL#UMvZ>;h
O (438)operational control 经营控制 /xh/M@G3
O (439)operational gearing 经营杠杆 }Q#3\z5
O (440)operating plans 经营计划 d'UC
Pg<Y
O (441)opportunity cost 机会成本 E%np-is{1
O (442)order 定单 ) |Md"r_B
O (443)ordinary shares 普通股 i8+[-mh
O (444)out-of-date cheque 过期支票 n*nsFvt%o
O (445)over capitalization 过分资本化 VqBb=1r%o7
O (446)overhead 制造费用 "qxu9Hg!
O (447)overhead absorption rate 制造费用分配率 =1e>$E#
O (448)overhead cost 制造费用 >[&Zs3>
O (449)overtrading 超过营业资金的经营 4PDxmH]y
P (450)paid cheque 已付支票 q-5U,!!W/
P (451)paid-up share capital 认定股本 9LK<u $C
P (452)parent company 母公司 |x/00XhS
P (453)pareto distribution 帕累托分布 6ntduXeNVh
P (454)participating preference shares 参与优先股 :+Okv$v 4
P (455)partnership 合伙 $*N)\>~X
P (456)payable ledger 应付款项账户 G~FAChI8![
P (457)payback 回收期 T$vDw|KSVP
P (458)payments and receipts account 收入和支出报表 E(/M?>t-
P (459)payments withheld 保留款额 @p$$BUb
P (460)payroll 工资单 P8\bi"iiN
P (461)payroll analysis 工资分析 t /Y)% N
P (462)percentage profit on turnover 利润对营业额比率 /gUD!@
P (463)period cost 期间成本 z]33_[G1U
P (464)perpetual inventory 永续盘存 {wy#HYhv
P (465)personal account 记名账户 m{{
8#@g
P (466)PEPT 项目评审法 0k):OVfm=
P (467)petty cash account 备用金账户 F Abl5VW'
P (468)petty cash voucher 备用金凭证 kHx 6]<
P (469)physical inventory 实地盘存 `p\@b~GM
P (470)planning 计划 &vHfu M`
P (471)planning horizon 计划时限
