N (428)number of days stock 存货周转天数 (HTVSC%=
N (429)number of weeks stock 存货周转周数 a}wB7B;,g
O (430)objective classification 客体分类 rg`"m
O (431)obsolescence 陈旧 b;yhgdFx
O (432)off balance sheet finance 资产负债表外筹资 R}0c O^V
O (433)offer for sale 标价出售 {M=tw
O (434)operating budget 经营预算 I=1tf;Bsi
O (435)operating lease 经营租赁 1}(g
=S
O (436)operating statement 营业报表 htjJ0>&
O (437)operation time 操作时间 A`@w e
O (438)operational control 经营控制 !v^D
j']
O (439)operational gearing 经营杠杆 QKVZ![Y!s
O (440)operating plans 经营计划 6)TFb,
O (441)opportunity cost 机会成本 8]0^OSS
O (442)order 定单 ua0k)4|
O (443)ordinary shares 普通股 pd|c7D!6U,
O (444)out-of-date cheque 过期支票 Bp}<H<@
O (445)over capitalization 过分资本化 Cc=`:ED+
O (446)overhead 制造费用 k -SUp8}g
O (447)overhead absorption rate 制造费用分配率 TPk m~>zD.
O (448)overhead cost 制造费用 ;a68>5Lm*
O (449)overtrading 超过营业资金的经营 s?
=J#WV1y
P (450)paid cheque 已付支票 XpM#0hm
P (451)paid-up share capital 认定股本 bSmRo
P (452)parent company 母公司 [p]Ayo$~
P (453)pareto distribution 帕累托分布 *bZV4}
P (454)participating preference shares 参与优先股 "xh
]>_;&'
P (455)partnership 合伙 Tj.;\a|d
P (456)payable ledger 应付款项账户 2qN6{+]
P (457)payback 回收期 xbIxtZm
P (458)payments and receipts account 收入和支出报表 GE" #. J4z
P (459)payments withheld 保留款额 %DiZ&}^Ck
P (460)payroll 工资单 Jx 'p\*
P (461)payroll analysis 工资分析 bJ9>,,D
P (462)percentage profit on turnover 利润对营业额比率 \
X uu|]
P (463)period cost 期间成本 Q tRKmry{
P (464)perpetual inventory 永续盘存 r| &qXb x
P (465)personal account 记名账户 /P,J);Y
P (466)PEPT 项目评审法 -0>@jfP^D
P (467)petty cash account 备用金账户 ~_R=2t{u _
P (468)petty cash voucher 备用金凭证 qw nC{
P (469)physical inventory 实地盘存 cP(/+
/9
P (470)planning 计划 u{ I)C0
P (471)planning horizon 计划时限
