N (428)number of days stock 存货周转天数 $5`P~Q'U
N (429)number of weeks stock 存货周转周数 Mg0[PbS
O (430)objective classification 客体分类 <m#ov G6
O (431)obsolescence 陈旧 Ph'P<h:V
O (432)off balance sheet finance 资产负债表外筹资 ~4\J }Kn
O (433)offer for sale 标价出售 r_f?H@ v
O (434)operating budget 经营预算 J ?~
El&
O (435)operating lease 经营租赁 ?[}r& f
O (436)operating statement 营业报表 e:E:"elr]
O (437)operation time 操作时间 ZzNp#FrX"
O (438)operational control 经营控制 -#
[=1 Y
O (439)operational gearing 经营杠杆 5
#)5Z8`X
O (440)operating plans 经营计划 <0r2m 4z
O (441)opportunity cost 机会成本 \ s8j*
O (442)order 定单 xn'&TQo0
O (443)ordinary shares 普通股 LwV4p6A
O (444)out-of-date cheque 过期支票 /d*0+m8
O (445)over capitalization 过分资本化 P5Y:c@u2
O (446)overhead 制造费用 N|OI~boV%
O (447)overhead absorption rate 制造费用分配率 oz(V a!
O (448)overhead cost 制造费用 }j^a suf~c
O (449)overtrading 超过营业资金的经营 iX]Vk x
P (450)paid cheque 已付支票 :d v{'O
P (451)paid-up share capital 认定股本 B zmmE2~*
P (452)parent company 母公司 u:Fa1 !4JR
P (453)pareto distribution 帕累托分布 !=7 (3< ?
P (454)participating preference shares 参与优先股 V7Z+@e-5
P (455)partnership 合伙 _yi`relcq-
P (456)payable ledger 应付款项账户 LD]a!eY
P (457)payback 回收期 xx`xDD
P (458)payments and receipts account 收入和支出报表 @kC
Fc}
P (459)payments withheld 保留款额 K}e %E &|>
P (460)payroll 工资单
{Jf["Z
P (461)payroll analysis 工资分析 .v?x>iV
P (462)percentage profit on turnover 利润对营业额比率 WZ \bm$
P (463)period cost 期间成本 cI~uI '
P (464)perpetual inventory 永续盘存 SJg4P4|
P (465)personal account 记名账户 z>rl7&[@
P (466)PEPT 项目评审法 5G!0Yy['
P (467)petty cash account 备用金账户 \$.8iTr@
P (468)petty cash voucher 备用金凭证 x3j)'`=15
P (469)physical inventory 实地盘存 eD4D<\*
P (470)planning 计划 v?Z30?_&h
P (471)planning horizon 计划时限
