N (428)number of days stock 存货周转天数 zqku e%^?-
N (429)number of weeks stock 存货周转周数 5(2;|I,T
O (430)objective classification 客体分类 lYIH/:T
O (431)obsolescence 陈旧 >l m&iF3y
O (432)off balance sheet finance 资产负债表外筹资 eE Kf|I
O (433)offer for sale 标价出售 8|^7ai[am
O (434)operating budget 经营预算 yauvXosX
O (435)operating lease 经营租赁 :m;p:l|W
O (436)operating statement 营业报表 _aphkeqd
O (437)operation time 操作时间 \wZe] G%S
O (438)operational control 经营控制 + 3gp%` c4
O (439)operational gearing 经营杠杆 ^q&x7Kv%
O (440)operating plans 经营计划 Y2Tt
Y ;
O (441)opportunity cost 机会成本 :0/ 7, i
O (442)order 定单 Sdo -nt
O (443)ordinary shares 普通股 Ef\ -VKh
O (444)out-of-date cheque 过期支票 $qiya[&G4
O (445)over capitalization 过分资本化 "Q<MS'a
O (446)overhead 制造费用 S/ *E,))m
O (447)overhead absorption rate 制造费用分配率 )BE1Q*=
n
O (448)overhead cost 制造费用 SM '|+ d
O (449)overtrading 超过营业资金的经营 bcyzhK=
P (450)paid cheque 已付支票 y-k.U%
P (451)paid-up share capital 认定股本 VVZ'i.*_3?
P (452)parent company 母公司 GyIV
Hby
P (453)pareto distribution 帕累托分布 X vv6~
P (454)participating preference shares 参与优先股 F
[M,]?
P (455)partnership 合伙 K9[UB
P (456)payable ledger 应付款项账户 gi8FHSU|G
P (457)payback 回收期 #WuBL_nZ~
P (458)payments and receipts account 收入和支出报表 `uFdwO'DD
P (459)payments withheld 保留款额 <%d>v-=B
P (460)payroll 工资单 Z;i:](
P (461)payroll analysis 工资分析 ]]mJ']l
P (462)percentage profit on turnover 利润对营业额比率 H|*m$| $,
P (463)period cost 期间成本 7_L;E~\
P (464)perpetual inventory 永续盘存 LLo;\WGZ
P (465)personal account 记名账户 ' %qr.T
%
P (466)PEPT 项目评审法 :h$$J
lP
P (467)petty cash account 备用金账户 a [C@
P (468)petty cash voucher 备用金凭证 \RiP
P (469)physical inventory 实地盘存 97]E1j]
P (470)planning 计划 sx%[=g+<2(
P (471)planning horizon 计划时限
