N (428)number of days stock 存货周转天数 ~GcWG4
N (429)number of weeks stock 存货周转周数 R1*4
O (430)objective classification 客体分类 050,S`%<g8
O (431)obsolescence 陈旧 uuxVVgWp{
O (432)off balance sheet finance 资产负债表外筹资 \EsT 1a T
O (433)offer for sale 标价出售 $rlrR'[H
O (434)operating budget 经营预算 C$0g2X
O (435)operating lease 经营租赁 !JyY &D~`
O (436)operating statement 营业报表 TkJ[N4'0
O (437)operation time 操作时间 #?V rt, n
O (438)operational control 经营控制 N/ f7"~+`
O (439)operational gearing 经营杠杆 {VKFw=$8
O (440)operating plans 经营计划 PfZS "yk
O (441)opportunity cost 机会成本 Io
|D u
O (442)order 定单 9?8PMh.
O (443)ordinary shares 普通股 '_^T]f r}
O (444)out-of-date cheque 过期支票 @Ns[qn;9
O (445)over capitalization 过分资本化 WN<g _8QR
O (446)overhead 制造费用 |JP19KFx'B
O (447)overhead absorption rate 制造费用分配率 *yaS^k\
O (448)overhead cost 制造费用 1`YU9?
O (449)overtrading 超过营业资金的经营 JXM]tV
P (450)paid cheque 已付支票 FJ-H
;
P (451)paid-up share capital 认定股本 OZ+v ~'oD
P (452)parent company 母公司 o<G#%9j
P (453)pareto distribution 帕累托分布 GB35o uE
P (454)participating preference shares 参与优先股 4l+!Z, b
P (455)partnership 合伙 fGO\f;P
P (456)payable ledger 应付款项账户 wapSpSt
P (457)payback 回收期 "4;nnq
P (458)payments and receipts account 收入和支出报表 OQ7 `n<I<)
P (459)payments withheld 保留款额 NC#F:M;b
P (460)payroll 工资单 d&[RfZ`
P (461)payroll analysis 工资分析 ==& y9e
P (462)percentage profit on turnover 利润对营业额比率 o6d x\
P (463)period cost 期间成本 T!8^R|!a6
P (464)perpetual inventory 永续盘存 An$2='=/
P (465)personal account 记名账户 Z*q9vX
P (466)PEPT 项目评审法 @p hVfP"M
P (467)petty cash account 备用金账户 'gvR
?[!t
P (468)petty cash voucher 备用金凭证 l6y}>]
P (469)physical inventory 实地盘存 Aeb(b+=
P (470)planning 计划 sVK?sBs]
P (471)planning horizon 计划时限
