N (428)number of days stock 存货周转天数 PQ@L+],C
N (429)number of weeks stock 存货周转周数 RZ1
/#;
O (430)objective classification 客体分类 p-+K4
O (431)obsolescence 陈旧 6\61~u ~
O (432)off balance sheet finance 资产负债表外筹资 E9
V 5$
O (433)offer for sale 标价出售 EC|' l
O (434)operating budget 经营预算 l3nrEk
O (435)operating lease 经营租赁 ,t)x{I;C)
O (436)operating statement 营业报表 0(_l|PScF
O (437)operation time 操作时间 V 21njRS
O (438)operational control 经营控制 e[Abp~@M1
O (439)operational gearing 经营杠杆 au,t%8AC
O (440)operating plans 经营计划 Jk0r&t7
O (441)opportunity cost 机会成本 O
LI$1d_
O (442)order 定单 pH`44KAuM
O (443)ordinary shares 普通股 "QvmqI>
O (444)out-of-date cheque 过期支票 "T H6o : x
O (445)over capitalization 过分资本化 w,Ee>cV]a
O (446)overhead 制造费用 L. ]$6Q0
O (447)overhead absorption rate 制造费用分配率 ~Y.tz`2D
O (448)overhead cost 制造费用 ~^+0
O (449)overtrading 超过营业资金的经营 xV%6k{_:G
P (450)paid cheque 已付支票 *Sh^ J +j
P (451)paid-up share capital 认定股本 m ! U 9m
P (452)parent company 母公司 0-{t FN
P (453)pareto distribution 帕累托分布 u !!X6<
P (454)participating preference shares 参与优先股 4[r/}/iG o
P (455)partnership 合伙 Kt0(gQOr0
P (456)payable ledger 应付款项账户 f@co<iA
P (457)payback 回收期 |a{ Q 0:
P (458)payments and receipts account 收入和支出报表 |pa$*/!NT
P (459)payments withheld 保留款额 )*c> |7 G
P (460)payroll 工资单 T
)\"Xj
P (461)payroll analysis 工资分析 fu$R7
P (462)percentage profit on turnover 利润对营业额比率 W5#61 1
P (463)period cost 期间成本 ^fz+41lE\
P (464)perpetual inventory 永续盘存 H~ u[3LQz
P (465)personal account 记名账户 "*O4GPj
P (466)PEPT 项目评审法 WL{(Ob
P (467)petty cash account 备用金账户 V 34hFa
P (468)petty cash voucher 备用金凭证 K R"M/#
P (469)physical inventory 实地盘存 ,.gQ^^+=
P (470)planning 计划 ; O< 9|?
P (471)planning horizon 计划时限
