N (428)number of days stock 存货周转天数 ?UM*Xah
N (429)number of weeks stock 存货周转周数 ;lYHQQd!,
O (430)objective classification 客体分类 " ~TA SX_?
O (431)obsolescence 陈旧 j*xV!DqC
O (432)off balance sheet finance 资产负债表外筹资 bINvqv0v
O (433)offer for sale 标价出售 gGfoO[B
O (434)operating budget 经营预算 Wg`R_>qQSm
O (435)operating lease 经营租赁 2Sm }On
O (436)operating statement 营业报表 (a9d/3M
O (437)operation time 操作时间 |b go;J/
O (438)operational control 经营控制 x@8a''
O (439)operational gearing 经营杠杆 F R| &^j6
O (440)operating plans 经营计划 |>@W
]CX[
O (441)opportunity cost 机会成本 q -8t'7
O (442)order 定单 ;c$ J=h]
O (443)ordinary shares 普通股 qZ@s#UiB
O (444)out-of-date cheque 过期支票 C]Q8:6b
O (445)over capitalization 过分资本化 k4 F"'N
O (446)overhead 制造费用 F5S@I;
O (447)overhead absorption rate 制造费用分配率 I%urz!CNE*
O (448)overhead cost 制造费用 B=|cS;bM$3
O (449)overtrading 超过营业资金的经营 :1S
l"?xU
P (450)paid cheque 已付支票 }1IpON
P (451)paid-up share capital 认定股本 m,fA eln
P (452)parent company 母公司 Jmx Ko+-
P (453)pareto distribution 帕累托分布 86nN"!{l:
P (454)participating preference shares 参与优先股 H#ClIh?'b
P (455)partnership 合伙 kQ ]$ %Lk[
P (456)payable ledger 应付款项账户 (5\N B0
P (457)payback 回收期 m.,U:>
P (458)payments and receipts account 收入和支出报表 0Won9P
P (459)payments withheld 保留款额 w3$
P (460)payroll 工资单 o6 $4/I
P (461)payroll analysis 工资分析 E YA,h c
P (462)percentage profit on turnover 利润对营业额比率 qx%}knB
P (463)period cost 期间成本 *2jK#9"MP
P (464)perpetual inventory 永续盘存 w6j/ Dq!
P (465)personal account 记名账户 m# =z7.XrX
P (466)PEPT 项目评审法 ~Jf{4*>y
P (467)petty cash account 备用金账户 }f2r!7:x
P (468)petty cash voucher 备用金凭证 jlxpt)0i
P (469)physical inventory 实地盘存 H /}]FmjN
P (470)planning 计划 y r,=. ?C-
P (471)planning horizon 计划时限
