N (428)number of days stock 存货周转天数 ^rL ,&rk
N (429)number of weeks stock 存货周转周数 hQJo ~'W=
O (430)objective classification 客体分类
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O (431)obsolescence 陈旧 [ 1NaH
O (432)off balance sheet finance 资产负债表外筹资 <lFdexH"T
O (433)offer for sale 标价出售 8fnR1 mWG
O (434)operating budget 经营预算 (/'h4KS@
O (435)operating lease 经营租赁 |Z
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O (436)operating statement 营业报表 G OpjRA@
O (437)operation time 操作时间 6{Ks`Af
O (438)operational control 经营控制 PJCnud F
O (439)operational gearing 经营杠杆 ` "B^{o
O (440)operating plans 经营计划 ; VBpp<
O (441)opportunity cost 机会成本 <_t5:3HL
O (442)order 定单 rw &y,%2
O (443)ordinary shares 普通股 /M:H9 Z8!
O (444)out-of-date cheque 过期支票 [G\o+D?2
O (445)over capitalization 过分资本化 SWT:frki`
O (446)overhead 制造费用 TaOO q}8c#
O (447)overhead absorption rate 制造费用分配率 i!L;? `F{
O (448)overhead cost 制造费用 .?f :Nb.O
O (449)overtrading 超过营业资金的经营 d ]MGN^%o
P (450)paid cheque 已付支票 l DC }HC
P (451)paid-up share capital 认定股本 3 x![ 8 x
P (452)parent company 母公司 `0?^[; [u[
P (453)pareto distribution 帕累托分布 IdF$Ml#[h
P (454)participating preference shares 参与优先股 8hZwQ[hr
P (455)partnership 合伙 ^PC\E}
P (456)payable ledger 应付款项账户 7gm:ZS
P (457)payback 回收期 >{Q dMn
P (458)payments and receipts account 收入和支出报表 H-Pq!9[DB
P (459)payments withheld 保留款额 ^T{8uJ'k n
P (460)payroll 工资单 SBX|Bcyk*
P (461)payroll analysis 工资分析 `
V wN!B:
P (462)percentage profit on turnover 利润对营业额比率 U%q:^S%#eG
P (463)period cost 期间成本 FRgLlp 8x
P (464)perpetual inventory 永续盘存 R>*g\}9Zh3
P (465)personal account 记名账户 Q&g Pa]z]}
P (466)PEPT 项目评审法 p'80d:
P (467)petty cash account 备用金账户 %[XY67A3I
P (468)petty cash voucher 备用金凭证 z >|)ieL
P (469)physical inventory 实地盘存 \dTQQ
P (470)planning 计划 WO@H*
P (471)planning horizon 计划时限
