N (428)number of days stock 存货周转天数 SHB'g){P
N (429)number of weeks stock 存货周转周数 a[z $ae7
O (430)objective classification 客体分类 x)N QRd
O (431)obsolescence 陈旧 o%`=+- K
O (432)off balance sheet finance 资产负债表外筹资 WI*CuJU<zJ
O (433)offer for sale 标价出售 4M]l~9;A
O (434)operating budget 经营预算 /s+IstW
O (435)operating lease 经营租赁 g]N'6La
O (436)operating statement 营业报表 2 A";o E
O (437)operation time 操作时间 n'q:L(`M
O (438)operational control 经营控制 sSwY!";
O (439)operational gearing 经营杠杆 G9am}qr
O (440)operating plans 经营计划 Bxw(pACf
O (441)opportunity cost 机会成本 D@ .qdRc3
O (442)order 定单 .# iot(g
O (443)ordinary shares 普通股 3` o OoKX
O (444)out-of-date cheque 过期支票 fI <d&5&g
O (445)over capitalization 过分资本化 ]xoG{%vgb
O (446)overhead 制造费用 34"PtWbV>
O (447)overhead absorption rate 制造费用分配率 yH43Yo#Rk
O (448)overhead cost 制造费用 l\Ww^
O (449)overtrading 超过营业资金的经营 _ emW#*V
P (450)paid cheque 已付支票 QY<5o; m`
P (451)paid-up share capital 认定股本 Wb cm1I)
P (452)parent company 母公司 @- xvdntx
P (453)pareto distribution 帕累托分布 xs Pt
P (454)participating preference shares 参与优先股 {,*vMQ<^
P (455)partnership 合伙 %QGw`E
P (456)payable ledger 应付款项账户 .,# H]?Wil
P (457)payback 回收期 cPAR.h,b?
P (458)payments and receipts account 收入和支出报表 .oLV\'HAR
P (459)payments withheld 保留款额 uifVSf*
P (460)payroll 工资单 Ue y'c1
P (461)payroll analysis 工资分析 xYW &Mfka
P (462)percentage profit on turnover 利润对营业额比率 v4'kV:;&
P (463)period cost 期间成本 3Z me?o*bY
P (464)perpetual inventory 永续盘存 u,d5/`E
P (465)personal account 记名账户 h9}*_qc&kV
P (466)PEPT 项目评审法 u-:3C<&>
P (467)petty cash account 备用金账户 z5~W
>r
P (468)petty cash voucher 备用金凭证 0WSZhzNyY
P (469)physical inventory 实地盘存 |S |'o*u
P (470)planning 计划 N#-pl:J (
P (471)planning horizon 计划时限
