N (428)number of days stock 存货周转天数 :[A>O(
N (429)number of weeks stock 存货周转周数 6O>NDTd%
O (430)objective classification 客体分类 ?%d]iTZE
O (431)obsolescence 陈旧 GB&< +5t2
O (432)off balance sheet finance 资产负债表外筹资 j&(aoGl@
O (433)offer for sale 标价出售 \ ?sM
O (434)operating budget 经营预算 ==
=M/}r
O (435)operating lease 经营租赁 s8Bbe t
O (436)operating statement 营业报表 tUaDwIu#
O (437)operation time 操作时间 U8m/L^zh
O (438)operational control 经营控制 %L, mj
O (439)operational gearing 经营杠杆 !hdOH3h =
O (440)operating plans 经营计划 Y|stxeOC
O (441)opportunity cost 机会成本 #0GvL=}k
O (442)order 定单 8 6y )+h`
O (443)ordinary shares 普通股 m:_'r"o
O (444)out-of-date cheque 过期支票 .?| pv}V
O (445)over capitalization 过分资本化 Rw-!P>S$
O (446)overhead 制造费用 2 ,RO
O (447)overhead absorption rate 制造费用分配率 > yk2
O (448)overhead cost 制造费用 cd Y |z]B
O (449)overtrading 超过营业资金的经营 9=YX9nP
P (450)paid cheque 已付支票 Ti:PKpc
P (451)paid-up share capital 认定股本 U|Z Yoc+](
P (452)parent company 母公司 ]jQj/`
v1
P (453)pareto distribution 帕累托分布 }04 EM
P (454)participating preference shares 参与优先股 ^qvN:v$1
P (455)partnership 合伙 F5s Pd
P (456)payable ledger 应付款项账户 0&wbGbg(W
P (457)payback 回收期 F`))qCgg]
P (458)payments and receipts account 收入和支出报表 \2]M &n GT
P (459)payments withheld 保留款额 gn,D9d+
P (460)payroll 工资单 =cz^g ^7
P (461)payroll analysis 工资分析 'O NCz
P (462)percentage profit on turnover 利润对营业额比率 *5T^wZpj)
P (463)period cost 期间成本 :k&R]bc9
P (464)perpetual inventory 永续盘存 &pCa{p
P (465)personal account 记名账户 l4 : B(
P (466)PEPT 项目评审法 CvkZ<i){
P (467)petty cash account 备用金账户 {Qv Whf
P (468)petty cash voucher 备用金凭证 v%^"N_ ]
P (469)physical inventory 实地盘存 Z8 eB5!
$
P (470)planning 计划 xs?Ska,N
P (471)planning horizon 计划时限
