N (428)number of days stock 存货周转天数 -^ nQ^Td=j
N (429)number of weeks stock 存货周转周数 X:} 5L> '
O (430)objective classification 客体分类 bU g 2Bm!y
O (431)obsolescence 陈旧 :N'[d e
O (432)off balance sheet finance 资产负债表外筹资 6 [Pr<4J
O (433)offer for sale 标价出售 1wH/ #K
O (434)operating budget 经营预算 B #V 4
O (435)operating lease 经营租赁 }?ac<> u&
O (436)operating statement 营业报表 hcqmjqJ
O (437)operation time 操作时间 ` a1R "A
O (438)operational control 经营控制 gQzJ2LU(
O (439)operational gearing 经营杠杆 T;pn -
O (440)operating plans 经营计划 !E. l yz
O (441)opportunity cost 机会成本 fB ,!|u
O (442)order 定单 YI(OrR;V
O (443)ordinary shares 普通股 0R!}}*Ee>q
O (444)out-of-date cheque 过期支票 )bN
3-_
O (445)over capitalization 过分资本化 *]UEF_
O (446)overhead 制造费用 r3bvuq,6$
O (447)overhead absorption rate 制造费用分配率 J$ih|nP
O (448)overhead cost 制造费用 =rtA{g$)+
O (449)overtrading 超过营业资金的经营 h, jAtL!
P (450)paid cheque 已付支票 #,9TJ:~N
P (451)paid-up share capital 认定股本 a_fW {;}[
P (452)parent company 母公司 ;cHI3V
P (453)pareto distribution 帕累托分布 1Qe !
P (454)participating preference shares 参与优先股 v}*u[GWl]
P (455)partnership 合伙 c o%_~xO
P (456)payable ledger 应付款项账户
TXOW /{B
P (457)payback 回收期 IF?B`TmZ
P (458)payments and receipts account 收入和支出报表 (w:ACJ[[
P (459)payments withheld 保留款额 S/:QVs
P (460)payroll 工资单
q>oH (A
P (461)payroll analysis 工资分析 xw p?2,<
P (462)percentage profit on turnover 利润对营业额比率 umn~hb5O
P (463)period cost 期间成本 U=#ylQ
P (464)perpetual inventory 永续盘存 %IX W|mi
P (465)personal account 记名账户 ^ {+:w:g
P (466)PEPT 项目评审法 X|B;>q
P (467)petty cash account 备用金账户 B91PlM.
P (468)petty cash voucher 备用金凭证 }
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P (469)physical inventory 实地盘存 h9smviU7u
P (470)planning 计划 r{jD, x2
P (471)planning horizon 计划时限
