N (428)number of days stock 存货周转天数 `Mbs6AJ
N (429)number of weeks stock 存货周转周数 |HYST`
O (430)objective classification 客体分类 QxxPImubB
O (431)obsolescence 陈旧 g6P^ JW}.
O (432)off balance sheet finance 资产负债表外筹资 QG~6mvD
O (433)offer for sale 标价出售 IbL'Z
O (434)operating budget 经营预算 C& XPn;f
O (435)operating lease 经营租赁 ce
D6q~)
O (436)operating statement 营业报表 Yt,MXm\
O (437)operation time 操作时间 |r,})o>
O (438)operational control 经营控制 jb,a>9 ]p
O (439)operational gearing 经营杠杆 T0"nzukd
O (440)operating plans 经营计划 BBGub?(dR
O (441)opportunity cost 机会成本 DO~[VK%|
O (442)order 定单 |e+3d3T35
O (443)ordinary shares 普通股 L(u@%.S
O (444)out-of-date cheque 过期支票 }7b{ZbDI
O (445)over capitalization 过分资本化 2p# d
O (446)overhead 制造费用
Lk@+iHf
O (447)overhead absorption rate 制造费用分配率 `GY3H3B
O (448)overhead cost 制造费用 t']/2m.&p
O (449)overtrading 超过营业资金的经营 QKx(S=4jQ
P (450)paid cheque 已付支票 |4P8N{ L>O
P (451)paid-up share capital 认定股本 _e ;b B?S
P (452)parent company 母公司 w+)wrJTtm
P (453)pareto distribution 帕累托分布 x=L"qC9f/
P (454)participating preference shares 参与优先股 u 0sN[<
P (455)partnership 合伙 do.>Y}d
P (456)payable ledger 应付款项账户 +HRtuRv0T
P (457)payback 回收期 [g<gu~
P (458)payments and receipts account 收入和支出报表 aG ~zMO_)]
P (459)payments withheld 保留款额 Vn:v{-i
P (460)payroll 工资单 T} 1"
P (461)payroll analysis 工资分析 cJ@ fJ|
P (462)percentage profit on turnover 利润对营业额比率 `Npo|.?=
P (463)period cost 期间成本 %mU$]^Tw(
P (464)perpetual inventory 永续盘存 );}M"W8
P (465)personal account 记名账户 -!qjBK ,`X
P (466)PEPT 项目评审法 Lb<IEy77\
P (467)petty cash account 备用金账户 KnA B FH
P (468)petty cash voucher 备用金凭证 5lP 8#O?=
P (469)physical inventory 实地盘存 9+
@z:j
P (470)planning 计划 ^c(r4#}$"
P (471)planning horizon 计划时限
