N (428)number of days stock 存货周转天数 -4Hb]#*2
N (429)number of weeks stock 存货周转周数 W 94:%
O (430)objective classification 客体分类 q*
R}yt5
O (431)obsolescence 陈旧 9- T<gYl
O (432)off balance sheet finance 资产负债表外筹资 2X\P w
O (433)offer for sale 标价出售 "++\6 H<
O (434)operating budget 经营预算 ~x,_A>a
O (435)operating lease 经营租赁 }?,?2U,8 :
O (436)operating statement 营业报表 wI|h9q1U
O (437)operation time 操作时间 wH o}wp
O (438)operational control 经营控制 p$ \>3\
O (439)operational gearing 经营杠杆 >;
MJm
O (440)operating plans 经营计划 VEh9N
O (441)opportunity cost 机会成本 (s;W>, ~q
O (442)order 定单 \ lQ3j8 U
O (443)ordinary shares 普通股 X=wh
Z\EZ
O (444)out-of-date cheque 过期支票 fG'~@'P~
O (445)over capitalization 过分资本化 cOV9g)7^O
O (446)overhead 制造费用 -r sbSt ?_
O (447)overhead absorption rate 制造费用分配率 lZ- U/$od
O (448)overhead cost 制造费用 H\ Qk U`b
O (449)overtrading 超过营业资金的经营 HQP.7.w7 5
P (450)paid cheque 已付支票 Kz42 AC
P (451)paid-up share capital 认定股本 0beP7} $
P (452)parent company 母公司 .m]}Ba}J$
P (453)pareto distribution 帕累托分布 YYn8!FIe
P (454)participating preference shares 参与优先股 z+yq %O
P (455)partnership 合伙 \+V"JIStUj
P (456)payable ledger 应付款项账户 g:fvg!_v
P (457)payback 回收期 'w=|uE {^
P (458)payments and receipts account 收入和支出报表 _dm0*T ?
P (459)payments withheld 保留款额 x\ G%
P (460)payroll 工资单 N ~=I))i
P (461)payroll analysis 工资分析 |;US)B8}*Z
P (462)percentage profit on turnover 利润对营业额比率 $97O7j@
P (463)period cost 期间成本 + kMj|()>\
P (464)perpetual inventory 永续盘存 <{cY2cx~3
P (465)personal account 记名账户 -E?:W`!
P (466)PEPT 项目评审法 {d [Nc,AMb
P (467)petty cash account 备用金账户 *eoH"UFYQ#
P (468)petty cash voucher 备用金凭证 o>8 ~rtl
P (469)physical inventory 实地盘存 R0INpF
';
P (470)planning 计划 F NP
u
P (471)planning horizon 计划时限
