N (428)number of days stock 存货周转天数 'U'yC2BI n
N (429)number of weeks stock 存货周转周数 9)VF 1LD
O (430)objective classification 客体分类 O9:U8$*
O (431)obsolescence 陈旧 BL &LeSa
O (432)off balance sheet finance 资产负债表外筹资 svXR<7) #
O (433)offer for sale 标价出售 G\T fL^A
O (434)operating budget 经营预算 +VQ\mA5 9
O (435)operating lease 经营租赁 &HSq(te
O (436)operating statement 营业报表 <]G]W/eB'
O (437)operation time 操作时间 }`+B =h-dW
O (438)operational control 经营控制 s=42uKz
O (439)operational gearing 经营杠杆 SM@QUAXO
O (440)operating plans 经营计划 LY-2sa#B$-
O (441)opportunity cost 机会成本 ,!U=|c"k)
O (442)order 定单 Is+O
O (443)ordinary shares 普通股 "n*~Mj Ny
O (444)out-of-date cheque 过期支票 *{+G=d
O (445)over capitalization 过分资本化 d:yqj:
O (446)overhead 制造费用 Y3O#Q)-j$
O (447)overhead absorption rate 制造费用分配率 2U-3Q]/I}
O (448)overhead cost 制造费用 r [ K5w
O (449)overtrading 超过营业资金的经营 `mN4_\]
P (450)paid cheque 已付支票 6]-SK $
P (451)paid-up share capital 认定股本
n[ (Qr9
P (452)parent company 母公司 \} ]!
)}G
P (453)pareto distribution 帕累托分布 jMpD+Mb
P (454)participating preference shares 参与优先股 &?h,7
D;A
P (455)partnership 合伙 FN[{s
P (456)payable ledger 应付款项账户 SB)5@
nmS
P (457)payback 回收期 @}kv-*
P (458)payments and receipts account 收入和支出报表 t:fF U1x
P (459)payments withheld 保留款额 U)3DQ6T99
P (460)payroll 工资单 cYqfsd# B
P (461)payroll analysis 工资分析 H8 "@ iE,
P (462)percentage profit on turnover 利润对营业额比率 i E CrI3s
P (463)period cost 期间成本 /@|/^vld
P (464)perpetual inventory 永续盘存 Bm]8m=p
P (465)personal account 记名账户 ~,*b }O
P (466)PEPT 项目评审法 (T2m"Yi:
P (467)petty cash account 备用金账户 !fj(tPq
P (468)petty cash voucher 备用金凭证 /B}lO0]:
P (469)physical inventory 实地盘存 \_B[{e7z
P (470)planning 计划 \G-KplKS
P (471)planning horizon 计划时限
