N (428)number of days stock 存货周转天数 BX$t |t;!m
N (429)number of weeks stock 存货周转周数 |sz`w^#
O (430)objective classification 客体分类 m&o}qzC'y
O (431)obsolescence 陈旧 G?12?2
O (432)off balance sheet finance 资产负债表外筹资 D.xN _NK"
O (433)offer for sale 标价出售 <\Nf6>_qEM
O (434)operating budget 经营预算 Qxv xeK!Y
O (435)operating lease 经营租赁 ~a m]G0
O (436)operating statement 营业报表 i.2O~30ST
O (437)operation time 操作时间 h-h U=I8
O (438)operational control 经营控制 nW
+rJ
O (439)operational gearing 经营杠杆 _`Ey),c _
O (440)operating plans 经营计划 *)"U5A/v)
O (441)opportunity cost 机会成本 ?cdSZ'49[
O (442)order 定单 vfzGRr
O (443)ordinary shares 普通股 {LTb-CB
O (444)out-of-date cheque 过期支票 SPW @TF1
O (445)over capitalization 过分资本化 RGYky3mQK
O (446)overhead 制造费用 pW O-YZ#+
O (447)overhead absorption rate 制造费用分配率 E
} |g3
O (448)overhead cost 制造费用 {n%-^9b1{&
O (449)overtrading 超过营业资金的经营 W+PAlsOC
P (450)paid cheque 已付支票 x^_Wfkch]
P (451)paid-up share capital 认定股本 OqUEj 0 X
P (452)parent company 母公司 ~jAOGo/&6
P (453)pareto distribution 帕累托分布 bT- (lIU
P (454)participating preference shares 参与优先股 ncJ}h\:Sk
P (455)partnership 合伙 0X+Jj/-ge
P (456)payable ledger 应付款项账户 JbzYr] k
P (457)payback 回收期 >bxT_qEm
P (458)payments and receipts account 收入和支出报表 A$ %5l
P (459)payments withheld 保留款额 7|PpAvMF
P (460)payroll 工资单 uxk& 5RY
P (461)payroll analysis 工资分析 C- ]H+p
P (462)percentage profit on turnover 利润对营业额比率 V BR@f<2L
P (463)period cost 期间成本 nk9hQRP?
8
P (464)perpetual inventory 永续盘存 /tA
$ 'tZ
P (465)personal account 记名账户 < 'op
P (466)PEPT 项目评审法 !Jb?r SJ.h
P (467)petty cash account 备用金账户 &Th/Qv}[
P (468)petty cash voucher 备用金凭证 Mo
&Ia6^
P (469)physical inventory 实地盘存 lJoMJS;S]}
P (470)planning 计划 !.iu_xJ
P (471)planning horizon 计划时限
