N (428)number of days stock 存货周转天数 Q+(}n z4
N (429)number of weeks stock 存货周转周数 rb_ cm
O (430)objective classification 客体分类 xBH`=e <
O (431)obsolescence 陈旧 \DsP '-t
O (432)off balance sheet finance 资产负债表外筹资 u4QPO:,a4
O (433)offer for sale 标价出售 KLv `Xg \
O (434)operating budget 经营预算 q{/> hvl
O (435)operating lease 经营租赁 /Po't(-x
O (436)operating statement 营业报表 rbl EyCR
O (437)operation time 操作时间 '51DdT U
O (438)operational control 经营控制 D<9FSxl6
O (439)operational gearing 经营杠杆 jUjgxP*7m
O (440)operating plans 经营计划 <eRE;8C-
O (441)opportunity cost 机会成本 H\]ZtSw8-
O (442)order 定单 ?c7 12a ?
O (443)ordinary shares 普通股 )-$Od2u2c
O (444)out-of-date cheque 过期支票 \tf \fa
O (445)over capitalization 过分资本化 jt|e?1:vF
O (446)overhead 制造费用 AF5.)Y@.
O (447)overhead absorption rate 制造费用分配率 L{fKZ
O (448)overhead cost 制造费用 @QiuCB
O (449)overtrading 超过营业资金的经营 P/;sZo
P (450)paid cheque 已付支票 k.nq,
P (451)paid-up share capital 认定股本 7
\*_/[B
P (452)parent company 母公司 (S/f!Dk&3
P (453)pareto distribution 帕累托分布 vto^[a6?
P (454)participating preference shares 参与优先股 ^CZ!rOSv
P (455)partnership 合伙 QixEMX4<
P (456)payable ledger 应付款项账户 \6A-eWIQif
P (457)payback 回收期 6XyhOs %/
P (458)payments and receipts account 收入和支出报表 R2 k R
P (459)payments withheld 保留款额 *nUD6(@g
P (460)payroll 工资单 le%&r
P (461)payroll analysis 工资分析 0ut/ ' )[
P (462)percentage profit on turnover 利润对营业额比率 3|4jS"t{f
P (463)period cost 期间成本 * ^R?*vNs
P (464)perpetual inventory 永续盘存 p!5oz2RK
P (465)personal account 记名账户 h3rdqx1
P (466)PEPT 项目评审法 .&O}/B
P (467)petty cash account 备用金账户 d?dZ=]~ C
P (468)petty cash voucher 备用金凭证 O>]I!n`!!A
P (469)physical inventory 实地盘存 [DS.@97n
P (470)planning 计划 p o@=$HK
P (471)planning horizon 计划时限
