N (428)number of days stock 存货周转天数 ?i{/iH~Sf
N (429)number of weeks stock 存货周转周数 +L0Jje>Az
O (430)objective classification 客体分类 MoZ8A6e?B
O (431)obsolescence 陈旧 v_|k:l
O (432)off balance sheet finance 资产负债表外筹资 DbWaF5\yD
O (433)offer for sale 标价出售 o[^nmHrM2
O (434)operating budget 经营预算 XgI;2Be+&a
O (435)operating lease 经营租赁 Y~TD)c=
O (436)operating statement 营业报表 "%I<yUP]U
O (437)operation time 操作时间 @ / .w%
O (438)operational control 经营控制 lxsn(- j
O (439)operational gearing 经营杠杆 ctOBV
O (440)operating plans 经营计划 S:lie*Aux*
O (441)opportunity cost 机会成本 d%Ls'[Y^_0
O (442)order 定单 3p1U,B}
O (443)ordinary shares 普通股 WhT5N E9t
O (444)out-of-date cheque 过期支票 U3**x 5F_
O (445)over capitalization 过分资本化 ni$;"R GC
O (446)overhead 制造费用 HT:V;?"
O (447)overhead absorption rate 制造费用分配率 -{XDQ{z<%
O (448)overhead cost 制造费用 g@zhhBtQ
O (449)overtrading 超过营业资金的经营 &j
}:8Tst
P (450)paid cheque 已付支票 "T@9#7Obu
P (451)paid-up share capital 认定股本 :u]QEZ@@
P (452)parent company 母公司 4iDq d
P (453)pareto distribution 帕累托分布 ~2;\)/E\
P (454)participating preference shares 参与优先股 'iWDYZ?
P (455)partnership 合伙 @+{F\SD\
P (456)payable ledger 应付款项账户 V]Rt[l]
P (457)payback 回收期 Z'UhJu D5
P (458)payments and receipts account 收入和支出报表 {TX fi'\
P (459)payments withheld 保留款额 ,! H `@Kl
P (460)payroll 工资单 ,!O]c8PcU
P (461)payroll analysis 工资分析 0`/CoP<U
P (462)percentage profit on turnover 利润对营业额比率 \`0s %F:V}
P (463)period cost 期间成本 $[g#P^
P (464)perpetual inventory 永续盘存 G dYQq.
P (465)personal account 记名账户 a9u2Wlz
P (466)PEPT 项目评审法 =O/v]B8 "
P (467)petty cash account 备用金账户 B.C:06E5
P (468)petty cash voucher 备用金凭证 b
U \T
P (469)physical inventory 实地盘存 G 0A\"2U
P (470)planning 计划 v|M
T^.
P (471)planning horizon 计划时限
