N (428)number of days stock 存货周转天数 "[2D&\$
N (429)number of weeks stock 存货周转周数 N3&n"w _d
O (430)objective classification 客体分类 f"d4HZD^
O (431)obsolescence 陈旧 uE&2M>2
O (432)off balance sheet finance 资产负债表外筹资 RsnFjf b'
O (433)offer for sale 标价出售 V ee ;&
O (434)operating budget 经营预算 S,GM!YZg
O (435)operating lease 经营租赁
$j'8Z^
O (436)operating statement 营业报表 DX<xkS[P
O (437)operation time 操作时间 vve[.Lud'
O (438)operational control 经营控制 1zIrU6H2;_
O (439)operational gearing 经营杠杆 s AlOX` t
O (440)operating plans 经营计划 vf
h*`G$
O (441)opportunity cost 机会成本 0r%,|FaS
O (442)order 定单 ]MRQcqbpqL
O (443)ordinary shares 普通股 )"&\S6*!
O (444)out-of-date cheque 过期支票 Y@ 'ahxF
O (445)over capitalization 过分资本化 '9 Xw_1B
O (446)overhead 制造费用 nm
!H&#<
O (447)overhead absorption rate 制造费用分配率 7=@Mn F`
O (448)overhead cost 制造费用 j?s+#t
O (449)overtrading 超过营业资金的经营 i&zJwUr(<
P (450)paid cheque 已付支票 H
>1mi_1
P (451)paid-up share capital 认定股本 .ot[_*A.FD
P (452)parent company 母公司 cB2jf </
P (453)pareto distribution 帕累托分布 <j^"=UN4#
P (454)participating preference shares 参与优先股 j(`V& S
P (455)partnership 合伙 I.'sK9\Zp
P (456)payable ledger 应付款项账户 )Ga 3Ji}'
P (457)payback 回收期 T`r\y l}
P (458)payments and receipts account 收入和支出报表 Y%YPR=j~ &
P (459)payments withheld 保留款额 R \>=}7
P (460)payroll 工资单
%( o[H sl
P (461)payroll analysis 工资分析 a+p_47 xa
P (462)percentage profit on turnover 利润对营业额比率 Bt1 &C?_$T
P (463)period cost 期间成本 & <Jvaf_=
P (464)perpetual inventory 永续盘存
!_LRuqQ?"
P (465)personal account 记名账户 Y )9] I6n7
P (466)PEPT 项目评审法 H_+ !.
P (467)petty cash account 备用金账户 S0-/ 9h
P (468)petty cash voucher 备用金凭证 `|g*T~;
kC
P (469)physical inventory 实地盘存 e(;nhU3a*,
P (470)planning 计划 t?cO>4*|
P (471)planning horizon 计划时限
