N (428)number of days stock 存货周转天数 Ro$'|}(+A
N (429)number of weeks stock 存货周转周数 "5u*C#T2$
O (430)objective classification 客体分类 5 G cdz
O (431)obsolescence 陈旧 cq+|fg~Yy
O (432)off balance sheet finance 资产负债表外筹资 MZ
o\1tU-i
O (433)offer for sale 标价出售 vO!p8r
F
O (434)operating budget 经营预算 Aa-L<wZVPt
O (435)operating lease 经营租赁 ^%V'l-}/
O (436)operating statement 营业报表 6lOT5C eJ"
O (437)operation time 操作时间 }YWLXxb;
O (438)operational control 经营控制 H=[
eO
O (439)operational gearing 经营杠杆 wgxr8;8`q
O (440)operating plans 经营计划 T;qP"KWZ
O (441)opportunity cost 机会成本 yjlX@YXnw
O (442)order 定单 |u8IQR'B
O (443)ordinary shares 普通股 @9g$+_"ZT
O (444)out-of-date cheque 过期支票 P: vAU8d>
O (445)over capitalization 过分资本化 z^+f3- Z
O (446)overhead 制造费用 Fg<$;p
O (447)overhead absorption rate 制造费用分配率 o<bZ . t
O (448)overhead cost 制造费用 <QFT>#@T
O (449)overtrading 超过营业资金的经营 ^WQ.' G5Q
P (450)paid cheque 已付支票 u8L%R[#o
P (451)paid-up share capital 认定股本 ?U.+S Q
P (452)parent company 母公司 hAtf)
P (453)pareto distribution 帕累托分布 .6aC2A]es
P (454)participating preference shares 参与优先股 @igr~hJ
P (455)partnership 合伙 F7lhLly
P (456)payable ledger 应付款项账户 3:Q5dr+1_
P (457)payback 回收期 Z8*E-y0
P (458)payments and receipts account 收入和支出报表 b HRH2Ss
P (459)payments withheld 保留款额 ] W39HL
P (460)payroll 工资单 HZC^Q7]hy
P (461)payroll analysis 工资分析 (CFm6p'RZ
P (462)percentage profit on turnover 利润对营业额比率 b{JcV
P (463)period cost 期间成本 Ws ya:9|
P (464)perpetual inventory 永续盘存 .1<QB{4~v
P (465)personal account 记名账户 n4,b?-E>(
P (466)PEPT 项目评审法 c hk1tFV
P (467)petty cash account 备用金账户 p&dpDJ?d:=
P (468)petty cash voucher 备用金凭证 _ Y
@vO
P (469)physical inventory 实地盘存 =n .d'
P (470)planning 计划 , Z* &QR
P (471)planning horizon 计划时限
