N (428)number of days stock 存货周转天数 sxn^1|O;m
N (429)number of weeks stock 存货周转周数 mT#ebeBaf
O (430)objective classification 客体分类 A:Kit_A
O (431)obsolescence 陈旧 {$qL Mx';
O (432)off balance sheet finance 资产负债表外筹资 A}(Q^|6
O (433)offer for sale 标价出售 `Ct fe8
O (434)operating budget 经营预算 :)Z.!
O (435)operating lease 经营租赁 :"~n`
Q2[
O (436)operating statement 营业报表 >Byxb./*
O (437)operation time 操作时间 -@G,Ry-\t
O (438)operational control 经营控制 jf~-;2
O (439)operational gearing 经营杠杆 KIHr%
O (440)operating plans 经营计划 A{KF<Omu
O (441)opportunity cost 机会成本 ~&T%u.u 7
O (442)order 定单 C \5"Kb
O (443)ordinary shares 普通股 QMWDII&t
O (444)out-of-date cheque 过期支票 }SBp c{ch
O (445)over capitalization 过分资本化 \6c8Lqa
O (446)overhead 制造费用 3Ay<2v
O (447)overhead absorption rate 制造费用分配率 |$.`4h?
O (448)overhead cost 制造费用 xa|/P# q
O (449)overtrading 超过营业资金的经营 xe!6Pgcb
P (450)paid cheque 已付支票 )U
u! x6
P (451)paid-up share capital 认定股本 "~ eF%}.
P (452)parent company 母公司 m?
pm)w
P (453)pareto distribution 帕累托分布 H.]rH,8
P (454)participating preference shares 参与优先股 Tn 3<cO7v
P (455)partnership 合伙 u8i!Fxu
P (456)payable ledger 应付款项账户 5AO' Ihp L
P (457)payback 回收期 :PF6xL&
P (458)payments and receipts account 收入和支出报表 3YOYlb %j
P (459)payments withheld 保留款额 YO`V'6\
P (460)payroll 工资单 w>Y!5RnO
P (461)payroll analysis 工资分析 1wM~),B8
P (462)percentage profit on turnover 利润对营业额比率 ya0D5 0m
P (463)period cost 期间成本 %XAF "J
P (464)perpetual inventory 永续盘存 AvEd?
P (465)personal account 记名账户 `78) |a*R.
P (466)PEPT 项目评审法 7,&M6<~
P (467)petty cash account 备用金账户 byetbt(IF
P (468)petty cash voucher 备用金凭证 )r.4`5Rc
P (469)physical inventory 实地盘存 Ht=h9}x"g
P (470)planning 计划 LP- _i}Kq
P (471)planning horizon 计划时限
