N (428)number of days stock 存货周转天数 ;.xoN|Per
N (429)number of weeks stock 存货周转周数 1im^17 X
O (430)objective classification 客体分类 o"wXIHUmV
O (431)obsolescence 陈旧 WN( ymcdYB
O (432)off balance sheet finance 资产负债表外筹资 y;mj^/ SxK
O (433)offer for sale 标价出售 DeR='7n
O (434)operating budget 经营预算 Hf'G8vW
O (435)operating lease 经营租赁 N#lDW~e'
O (436)operating statement 营业报表 G?f\>QSZ
O (437)operation time 操作时间 0 a]/%y3V
O (438)operational control 经营控制 z
<mK>$
O (439)operational gearing 经营杠杆 yc|VJ2R*
O (440)operating plans 经营计划 $^u}
a
O (441)opportunity cost 机会成本 ,q(&)L$S
O (442)order 定单 qE'9QQ>:b
O (443)ordinary shares 普通股 =%'`YbD$
O (444)out-of-date cheque 过期支票 ,-x!$VqS
O (445)over capitalization 过分资本化 + <,gB $j
O (446)overhead 制造费用 ]Jh+'RK\#
O (447)overhead absorption rate 制造费用分配率 3=-4%%[M@
O (448)overhead cost 制造费用 ?#yV3
h|Ij
O (449)overtrading 超过营业资金的经营 8|E'>+ D_-
P (450)paid cheque 已付支票 .jy]8S8[|%
P (451)paid-up share capital 认定股本 v]__%_
P (452)parent company 母公司 ?"?6,;F(4
P (453)pareto distribution 帕累托分布 ^(viM?*
P (454)participating preference shares 参与优先股 *6xgctk
P (455)partnership 合伙 n G_6oe*=I
P (456)payable ledger 应付款项账户 )%!XSsY.N|
P (457)payback 回收期 Sq:0w
P (458)payments and receipts account 收入和支出报表 cRX~ z
P (459)payments withheld 保留款额 R/" x}B1d
P (460)payroll 工资单 Y>ji Xl?&
P (461)payroll analysis 工资分析 GUsl PnG
P (462)percentage profit on turnover 利润对营业额比率 }|%eCVB
P (463)period cost 期间成本 WyP W*
P (464)perpetual inventory 永续盘存 &uC@|dbC5
P (465)personal account 记名账户 qj cp65^
P (466)PEPT 项目评审法 .9O$G2'oh
P (467)petty cash account 备用金账户 -W,}rcj*|
P (468)petty cash voucher 备用金凭证 D&HV6#
P (469)physical inventory 实地盘存 '+j} >Q
P (470)planning 计划 k6=nO?$
P (471)planning horizon 计划时限
