N (428)number of days stock 存货周转天数 'Jf^`ZT}
N (429)number of weeks stock 存货周转周数 Dy
pFl M*
O (430)objective classification 客体分类 / N) W2
O (431)obsolescence 陈旧 P&m\1W(
O (432)off balance sheet finance 资产负债表外筹资 kg@>;(V&
O (433)offer for sale 标价出售 t5)+&I2
O (434)operating budget 经营预算 c|F[
.;cR
O (435)operating lease 经营租赁 [V'Qrc CF
O (436)operating statement 营业报表 OO?]qZa1
O (437)operation time 操作时间 |#1(Z- }
O (438)operational control 经营控制 jM-)BP6f4
O (439)operational gearing 经营杠杆 x+f2GA$
O (440)operating plans 经营计划 V[-jD8=' 3
O (441)opportunity cost 机会成本 ;nC.fBu
O (442)order 定单 yV_4?nh
O (443)ordinary shares 普通股 "qc
6=:y}
O (444)out-of-date cheque 过期支票 54
> -
O (445)over capitalization 过分资本化 Y"-^%@|p
O (446)overhead 制造费用 >pU:Gr
O (447)overhead absorption rate 制造费用分配率 E kGQ(fZ1|
O (448)overhead cost 制造费用 h?bb/T+'
O (449)overtrading 超过营业资金的经营 o9
cM{ya/>
P (450)paid cheque 已付支票 oB74y
P (451)paid-up share capital 认定股本 DJgTA]$&
P (452)parent company 母公司 O KF tl
P (453)pareto distribution 帕累托分布 Sz H"
P (454)participating preference shares 参与优先股 j"AU z )x
P (455)partnership 合伙 D#& q&6P{
P (456)payable ledger 应付款项账户 y*D]Q`5cag
P (457)payback 回收期 ?nP* \ 8
P (458)payments and receipts account 收入和支出报表 pp7$J2s+j
P (459)payments withheld 保留款额 t |~YEQ
P (460)payroll 工资单 2h[ 85\4
P (461)payroll analysis 工资分析 +la2n(CAK
P (462)percentage profit on turnover 利润对营业额比率 3e(ehLc4DJ
P (463)period cost 期间成本 K_K5'2dE
P (464)perpetual inventory 永续盘存 Ur*6Gi6
P (465)personal account 记名账户 kWdi59 5
P (466)PEPT 项目评审法 me OMq1
P (467)petty cash account 备用金账户 1KjU ]
r2
P (468)petty cash voucher 备用金凭证 6;|n]m\Vd
P (469)physical inventory 实地盘存 (PfqRk1Y
P (470)planning 计划 msVO H%wH
P (471)planning horizon 计划时限
