N (428)number of days stock 存货周转天数 C ' {B
N (429)number of weeks stock 存货周转周数 &9z&#`AY]>
O (430)objective classification 客体分类 wy{ sS}
O (431)obsolescence 陈旧 XsDZ<j%x89
O (432)off balance sheet finance 资产负债表外筹资 q& _\A0
O (433)offer for sale 标价出售 W]_a_5
O (434)operating budget 经营预算 _wX (OB
O (435)operating lease 经营租赁 f8V
)nM+v"
O (436)operating statement 营业报表 DY{v@
<3
O (437)operation time 操作时间 \I^"^'CP
O (438)operational control 经营控制 c5:0`~5Fn
O (439)operational gearing 经营杠杆 : (.:bf
O (440)operating plans 经营计划 .7 26^2sx
O (441)opportunity cost 机会成本 MPn/"Fij$
O (442)order 定单 -#R`n'/
O (443)ordinary shares 普通股 B&y?Dc
O (444)out-of-date cheque 过期支票 >n(dyU @
O (445)over capitalization 过分资本化 z
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O (446)overhead 制造费用 g0 ;;+z
O (447)overhead absorption rate 制造费用分配率 5|>ms)[RQ
O (448)overhead cost 制造费用 7/_|/4&
O (449)overtrading 超过营业资金的经营 >j*0fb!:]
P (450)paid cheque 已付支票 [*I7^h%
P (451)paid-up share capital 认定股本 jTZi<
Y:bB
P (452)parent company 母公司 (w\|yPBB
P (453)pareto distribution 帕累托分布
?^MH:o
P (454)participating preference shares 参与优先股
qFLt/
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P (455)partnership 合伙 jC$~m#F
P (456)payable ledger 应付款项账户 j 9GKz1
P (457)payback 回收期 .* xO/pn
P (458)payments and receipts account 收入和支出报表 g_k95k3V'
P (459)payments withheld 保留款额 mwN "Cu 4t
P (460)payroll 工资单 qJ
O6m-
P (461)payroll analysis 工资分析 E>gLUMG$
P (462)percentage profit on turnover 利润对营业额比率 Z_<NUPE
P (463)period cost 期间成本 iT s" R W
P (464)perpetual inventory 永续盘存
w5rtYT I
P (465)personal account 记名账户 ^,?>6O
P (466)PEPT 项目评审法 vjh'<5w9Wi
P (467)petty cash account 备用金账户 -nX{&Z3-s
P (468)petty cash voucher 备用金凭证 SG&H^V8
P (469)physical inventory 实地盘存 ygX! 'evY
P (470)planning 计划 vRD(* S9^
P (471)planning horizon 计划时限
