N (428)number of days stock 存货周转天数 t%mi#Gh(
N (429)number of weeks stock 存货周转周数 `lY-/Ty
O (430)objective classification 客体分类 @g[ijs\
O (431)obsolescence 陈旧 X
I Mh<
O (432)off balance sheet finance 资产负债表外筹资 :7(fBf5
O (433)offer for sale 标价出售
@>z.chM;
O (434)operating budget 经营预算 }!K
#
O (435)operating lease 经营租赁 4M"'B A<
O (436)operating statement 营业报表 5i6Ji(
O (437)operation time 操作时间 CRo @+p10
O (438)operational control 经营控制 QHv]7&^rlj
O (439)operational gearing 经营杠杆 !"hlG^*9
O (440)operating plans 经营计划 w8+ phN(-M
O (441)opportunity cost 机会成本 0Y0z7A:
O (442)order 定单 D Z~ 036
O (443)ordinary shares 普通股 *fY*Wy9
O (444)out-of-date cheque 过期支票 !v3d:n\W8
O (445)over capitalization 过分资本化 s[4 qC
O (446)overhead 制造费用 f:8!@,I
O (447)overhead absorption rate 制造费用分配率 %5L~&W}^"
O (448)overhead cost 制造费用 M7qg\1L
O (449)overtrading 超过营业资金的经营 =?CIC%6m
P (450)paid cheque 已付支票 &(< Gr0
P (451)paid-up share capital 认定股本 <e Y2}Ml
P (452)parent company 母公司 {U9{*e$=
P (453)pareto distribution 帕累托分布
5#z7Hj&w
P (454)participating preference shares 参与优先股 iu=@ h>C
P (455)partnership 合伙 ~p+
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P (456)payable ledger 应付款项账户 ]Y,V)41gCE
P (457)payback 回收期 Cno[:iom
P (458)payments and receipts account 收入和支出报表 o JV dFE
P (459)payments withheld 保留款额 \ HD:#a
P (460)payroll 工资单 "'+/a x[{
P (461)payroll analysis 工资分析 5aV Z"h"
P (462)percentage profit on turnover 利润对营业额比率 >]B_+r0m^
P (463)period cost 期间成本 * k\ ;G?
P (464)perpetual inventory 永续盘存 >uJu!+#
P (465)personal account 记名账户 N/C$8D34
P (466)PEPT 项目评审法 uGC%3! f!
P (467)petty cash account 备用金账户 ^!m%:r7Dr
P (468)petty cash voucher 备用金凭证 h 1'm[Y
P (469)physical inventory 实地盘存 <&+0[9x
P (470)planning 计划 a{e1g93}
P (471)planning horizon 计划时限
