N (428)number of days stock 存货周转天数 l:'\3-2a
N (429)number of weeks stock 存货周转周数 ^*-6PV# Z
O (430)objective classification 客体分类 C~o\Q# *j
O (431)obsolescence 陈旧 6 $ .I>8n
O (432)off balance sheet finance 资产负债表外筹资 ; fOkR+
O (433)offer for sale 标价出售 q`u ^ sc
O (434)operating budget 经营预算 z&R
#j
O (435)operating lease 经营租赁 SO!|wag$
O (436)operating statement 营业报表 !=/wpsH
O (437)operation time 操作时间 ,\]
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O (438)operational control 经营控制 N?Nu '
O (439)operational gearing 经营杠杆 [>MPM$9F-m
O (440)operating plans 经营计划 8k.< xWDU
O (441)opportunity cost 机会成本 ZUg ~8VVe
O (442)order 定单 n^xB_DJ~
O (443)ordinary shares 普通股 #?^%#"~4H
O (444)out-of-date cheque 过期支票 _`L v@T.
O (445)over capitalization 过分资本化 'Ed m /+
O (446)overhead 制造费用 IGKtugU%
O (447)overhead absorption rate 制造费用分配率 eI #b%h
O (448)overhead cost 制造费用 k1h>8z.Tg
O (449)overtrading 超过营业资金的经营 @Q%9b )\\
P (450)paid cheque 已付支票 j92X" yB
P (451)paid-up share capital 认定股本 Lt K= nK
P (452)parent company 母公司 7]J7'!Iz
P (453)pareto distribution 帕累托分布 awC:{5R8v
P (454)participating preference shares 参与优先股 7kT&}`g.
P (455)partnership 合伙 p)k5Uh"
P (456)payable ledger 应付款项账户 1 x'H #
P (457)payback 回收期 vB
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P (458)payments and receipts account 收入和支出报表 .,l4pA9v
P (459)payments withheld 保留款额 y'
r I1eF
P (460)payroll 工资单 jl)7Jd
P (461)payroll analysis 工资分析 zKllwIf i
P (462)percentage profit on turnover 利润对营业额比率 8aMmz!S
P (463)period cost 期间成本 pl4:>4l/
P (464)perpetual inventory 永续盘存 L \%zNPLS
P (465)personal account 记名账户 6[k7e! &
P (466)PEPT 项目评审法 ?cvV~&$gc
P (467)petty cash account 备用金账户 3ss0/\3P
P (468)petty cash voucher 备用金凭证 t(.jJ>|+*
P (469)physical inventory 实地盘存 7] }2`^9
P (470)planning 计划 .Xcf *$.;s
P (471)planning horizon 计划时限
