N (428)number of days stock 存货周转天数 6 Dq V1'
N (429)number of weeks stock 存货周转周数 #X'!wr|-
O (430)objective classification 客体分类 L$6{{Tw"2
O (431)obsolescence 陈旧 \gaGTc2&
O (432)off balance sheet finance 资产负债表外筹资 zR N_` U
O (433)offer for sale 标价出售 }&sF
\b
O (434)operating budget 经营预算 !q=ej^(S
O (435)operating lease 经营租赁 EpSVHD:*
O (436)operating statement 营业报表 T V\21
O (437)operation time 操作时间 g+;m?VJ
O (438)operational control 经营控制 =Y#)c]`
O (439)operational gearing 经营杠杆 ]n1@!qa48
O (440)operating plans 经营计划 A+w51Q
O (441)opportunity cost 机会成本 Q+'mBi}
O (442)order 定单 >M[wh>
O (443)ordinary shares 普通股 Zc(uK{3W-
O (444)out-of-date cheque 过期支票 M@EML
@~
O (445)over capitalization 过分资本化 -8;U1 ^#
O (446)overhead 制造费用 x~C%Hp*#
O (447)overhead absorption rate 制造费用分配率
W(a31d
O (448)overhead cost 制造费用 4CV
tXi_Y
O (449)overtrading 超过营业资金的经营 5xX*68]%
P (450)paid cheque 已付支票 .P+om<
~B
P (451)paid-up share capital 认定股本 z[Xs=S!]I
P (452)parent company 母公司 > Pj ?IE6
P (453)pareto distribution 帕累托分布 <gRv7 ?V[z
P (454)participating preference shares 参与优先股 GhpVi<FL
P (455)partnership 合伙 )w_0lm'v{r
P (456)payable ledger 应付款项账户 Gh}sk-Xk=
P (457)payback 回收期 O`1_eK~1 <
P (458)payments and receipts account 收入和支出报表 Cfqgu;m
P (459)payments withheld 保留款额 N-EVH e'}6
P (460)payroll 工资单 ce-5XqzY@
P (461)payroll analysis 工资分析 V`qHN M/t
P (462)percentage profit on turnover 利润对营业额比率 6 =A
P (463)period cost 期间成本 H"lq!C`
P (464)perpetual inventory 永续盘存 B|U*2|e
P (465)personal account 记名账户 Tl"GOpH\]
P (466)PEPT 项目评审法 g>)&Q >}=W
P (467)petty cash account 备用金账户 5:v "^"S z
P (468)petty cash voucher 备用金凭证 8$9<z
P (469)physical inventory 实地盘存 r(-`b8ZE
P (470)planning 计划 Hh`x>{,|S
P (471)planning horizon 计划时限
