N (428)number of days stock 存货周转天数 z`\F@pX%wC
N (429)number of weeks stock 存货周转周数 ;$z$@@WC
O (430)objective classification 客体分类 og0*Nt+
O (431)obsolescence 陈旧 s&NX@
O (432)off balance sheet finance 资产负债表外筹资 9 -rNw?7
O (433)offer for sale 标价出售 435;Vns\n
O (434)operating budget 经营预算 95z]9UL
O (435)operating lease 经营租赁 {Lm~r+
U
O (436)operating statement 营业报表 mdw7}%5V
O (437)operation time 操作时间 EI^06q4x
O (438)operational control 经营控制 <A#
l
35
O (439)operational gearing 经营杠杆 3"P }n
O (440)operating plans 经营计划 ?2oHZ%G
O (441)opportunity cost 机会成本 ?yj6CL(,
O (442)order 定单 v;0|U:`]
O (443)ordinary shares 普通股 6qp%$>$Vt;
O (444)out-of-date cheque 过期支票 f-% NaTI
O (445)over capitalization 过分资本化 !&"<oPjr+
O (446)overhead 制造费用 AW,53\ 0
O (447)overhead absorption rate 制造费用分配率 DoeiW=
O (448)overhead cost 制造费用 C[%OkPR,H
O (449)overtrading 超过营业资金的经营 bP^Je&nS*
P (450)paid cheque 已付支票 Lliq
j1&
P (451)paid-up share capital 认定股本 ?`4+c x}n
P (452)parent company 母公司 W]nSR RWco
P (453)pareto distribution 帕累托分布 A$w4PVS
P (454)participating preference shares 参与优先股 3}/&w\$
P (455)partnership 合伙 CXC`sP
Y
P (456)payable ledger 应付款项账户 ~I} &V T
P (457)payback 回收期 DS)RX.k_#
P (458)payments and receipts account 收入和支出报表 -UD\;D?$
P (459)payments withheld 保留款额 {>F7CT'G6
P (460)payroll 工资单 m o:D9
P (461)payroll analysis 工资分析 lg b?)=
P (462)percentage profit on turnover 利润对营业额比率 BN 4_:
P (463)period cost 期间成本 K=,F#kn
P (464)perpetual inventory 永续盘存 X #e1KZ
P (465)personal account 记名账户 ,L`$09\
P (466)PEPT 项目评审法 <^lRUw
P (467)petty cash account 备用金账户 K 5X
K%Gl"
P (468)petty cash voucher 备用金凭证 V,G|k!!
P (469)physical inventory 实地盘存 B~ _d^`
P (470)planning 计划 sx`O8 t
P (471)planning horizon 计划时限
