N (428)number of days stock 存货周转天数 y2?9pVLa\y
N (429)number of weeks stock 存货周转周数 u d)WH|Z
O (430)objective classification 客体分类 vOCaru?~h
O (431)obsolescence 陈旧 2brY\c
F
O (432)off balance sheet finance 资产负债表外筹资 k kD# Bb
O (433)offer for sale 标价出售 *) B \M>
O (434)operating budget 经营预算 xc @$z* w
O (435)operating lease 经营租赁 VFF5 Tp
O (436)operating statement 营业报表 CDtL .a\
O (437)operation time 操作时间 RuVk>(?WK%
O (438)operational control 经营控制 <G<5)$
S
O (439)operational gearing 经营杠杆 'xai 5X
O (440)operating plans 经营计划 [S ]q'c)
O (441)opportunity cost 机会成本 3 SbZD
O (442)order 定单 UE5,Ml~X
O (443)ordinary shares 普通股 5CcX' *P
O (444)out-of-date cheque 过期支票 b
@4UR<
O (445)over capitalization 过分资本化 D}}?{pe
O (446)overhead 制造费用 gn/]1NNfR
O (447)overhead absorption rate 制造费用分配率 ;c]O
*\/
O (448)overhead cost 制造费用 u=s,bt,"5
O (449)overtrading 超过营业资金的经营 <4;,
y*"n
P (450)paid cheque 已付支票 1TA!9c z0Z
P (451)paid-up share capital 认定股本 D
5Sbs(
P (452)parent company 母公司 zb[kRo&a0W
P (453)pareto distribution 帕累托分布 Ca?w"m~h
P (454)participating preference shares 参与优先股 a w lq/
P (455)partnership 合伙 BB3 a8
P (456)payable ledger 应付款项账户 IMdp"
P (457)payback 回收期 fX,O9d$
P (458)payments and receipts account 收入和支出报表 "WG Kwi=W
P (459)payments withheld 保留款额 Z>3 ~n
P (460)payroll 工资单 {_.(,Z{
P (461)payroll analysis 工资分析 S?i ^ ~
P (462)percentage profit on turnover 利润对营业额比率 <W3p!
P (463)period cost 期间成本 ?xMTO
P (464)perpetual inventory 永续盘存 MW +DqT.h
P (465)personal account 记名账户 tFn[U#'
P (466)PEPT 项目评审法 ,3}+t6O"
P (467)petty cash account 备用金账户 *UW 8|\;
P (468)petty cash voucher 备用金凭证 Yyd}>+|<,
P (469)physical inventory 实地盘存 S{2;Pa K
P (470)planning 计划 RWM~7^ JA
P (471)planning horizon 计划时限
