N (428)number of days stock 存货周转天数 c%Kv"Z%f
N (429)number of weeks stock 存货周转周数 A&F@+X6 @
O (430)objective classification 客体分类 &xrm;pO
O (431)obsolescence 陈旧 rK}*Uw ut
O (432)off balance sheet finance 资产负债表外筹资 ?&"cI5-
O (433)offer for sale 标价出售 r`B 8Cik
O (434)operating budget 经营预算 j D$
T
O (435)operating lease 经营租赁 [
ecYpE<
O (436)operating statement 营业报表 <iJ->$
O (437)operation time 操作时间 $*L@ y m
O (438)operational control 经营控制 Yz \z
Qj
O (439)operational gearing 经营杠杆 D8BK/E-
O (440)operating plans 经营计划 |UBR8
O (441)opportunity cost 机会成本 '1^\^)
&q
O (442)order 定单 V:F)m!
O (443)ordinary shares 普通股
IkL|bV3E0
O (444)out-of-date cheque 过期支票 )uZ<?bkQ
O (445)over capitalization 过分资本化 T~=NY, n
O (446)overhead 制造费用 "2N3L8?k
O (447)overhead absorption rate 制造费用分配率 JU/K\S2%,
O (448)overhead cost 制造费用 OUnt?[ U\
O (449)overtrading 超过营业资金的经营 y%`^* E&
P (450)paid cheque 已付支票 /|`;|0/2
P (451)paid-up share capital 认定股本 1MX:^L!f8
P (452)parent company 母公司 byyz\>yAVq
P (453)pareto distribution 帕累托分布 nWmc
P (454)participating preference shares 参与优先股 s1:UCv-%
P (455)partnership 合伙 :}o0Eb
P (456)payable ledger 应付款项账户 "xdXHuX
P (457)payback 回收期 L7%Dc2{^(
P (458)payments and receipts account 收入和支出报表 E3_EXz9 h
P (459)payments withheld 保留款额 s)]i0+!
P (460)payroll 工资单 l3b$b% 0'
P (461)payroll analysis 工资分析 y<8)mw
P (462)percentage profit on turnover 利润对营业额比率 (#X/ sZQh
P (463)period cost 期间成本 Pm%ZzU
P (464)perpetual inventory 永续盘存 < ;SQ1^N
P (465)personal account 记名账户 M+
8!#n
P (466)PEPT 项目评审法 Yf7n0Etd,
P (467)petty cash account 备用金账户 Xv9kJ
P (468)petty cash voucher 备用金凭证 2AzF@Pi^z
P (469)physical inventory 实地盘存 LL#7oBJdM
P (470)planning 计划 !+JSg uy
P (471)planning horizon 计划时限
