N (428)number of days stock 存货周转天数 _p}xZD\?,
N (429)number of weeks stock 存货周转周数 TZB+lj1
O (430)objective classification 客体分类 /iM$Tb5
O (431)obsolescence 陈旧 :Jxh2
O (432)off balance sheet finance 资产负债表外筹资 UTk r.T+2X
O (433)offer for sale 标价出售 e<\<,)9@/
O (434)operating budget 经营预算 `y!/F?o+!
O (435)operating lease 经营租赁 ;e s^R?z
O (436)operating statement 营业报表 %w"nDu2Gcv
O (437)operation time 操作时间 <Gb
%un y
O (438)operational control 经营控制 Omy t2`q
O (439)operational gearing 经营杠杆 \2 !!L=&4G
O (440)operating plans 经营计划 ;4 ~U,+Av
O (441)opportunity cost 机会成本 lF4u{B9DM
O (442)order 定单 ;!u;!F!i
O (443)ordinary shares 普通股 y!Cc?$]_Y
O (444)out-of-date cheque 过期支票 ~
!:0iFE&H
O (445)over capitalization 过分资本化 %5B%KCCN
O (446)overhead 制造费用 9%DT0.D}$j
O (447)overhead absorption rate 制造费用分配率 T~>#2
N-Z
O (448)overhead cost 制造费用 Y& {|Sw7?
O (449)overtrading 超过营业资金的经营 zICI_*~
P (450)paid cheque 已付支票 Z`_.x
&Y
P (451)paid-up share capital 认定股本 {B V4h%P]:
P (452)parent company 母公司 (Wj 2?k/]
P (453)pareto distribution 帕累托分布 5vOC CW
P (454)participating preference shares 参与优先股 <[Oo*:A!7
P (455)partnership 合伙 z@h~Vb&I
P (456)payable ledger 应付款项账户 ]> G&jd7
P (457)payback 回收期 tL(B pL'
P (458)payments and receipts account 收入和支出报表 w G!u+
P (459)payments withheld 保留款额 :,UN8L "
P (460)payroll 工资单 -T_\f?V8
8
P (461)payroll analysis 工资分析 Faac]5u:*
P (462)percentage profit on turnover 利润对营业额比率 NoDZ5Z
P (463)period cost 期间成本 a W;aA'!
P (464)perpetual inventory 永续盘存 zK5bO
= 0j
P (465)personal account 记名账户 b`~wG e
P (466)PEPT 项目评审法 ijYvqZ_
P (467)petty cash account 备用金账户 S*t%RZ~a
P (468)petty cash voucher 备用金凭证 hC<14
P (469)physical inventory 实地盘存 `/:cfP\
P (470)planning 计划 7TWNB{
K_
P (471)planning horizon 计划时限
