N (428)number of days stock 存货周转天数 {^N[("`
N (429)number of weeks stock 存货周转周数 :<|<|qJWo
O (430)objective classification 客体分类 0Zg%+)iy@
O (431)obsolescence 陈旧 Qa.u Mq
O (432)off balance sheet finance 资产负债表外筹资 zen*PeIrA^
O (433)offer for sale 标价出售 N
8-oY$*
O (434)operating budget 经营预算 SV(]9^ nW
O (435)operating lease 经营租赁 9VbOQ {8
O (436)operating statement 营业报表 &
GreN
O (437)operation time 操作时间 wm^J;<T[
O (438)operational control 经营控制
O]m+u
O (439)operational gearing 经营杠杆 Ot`VR&}
O (440)operating plans 经营计划 Km^&<3ch#
O (441)opportunity cost 机会成本 12+>5BA
O (442)order 定单 [n/hkXa$\
O (443)ordinary shares 普通股 BX yo
O (444)out-of-date cheque 过期支票 8}(]]ayl
O (445)over capitalization 过分资本化 v~Y^r2
O (446)overhead 制造费用 Y &K;l_
O (447)overhead absorption rate 制造费用分配率 *Aa?yg:=
O (448)overhead cost 制造费用 M8TSt\
O (449)overtrading 超过营业资金的经营 x]33LQ1]
P (450)paid cheque 已付支票 [V
WUqlNt>
P (451)paid-up share capital 认定股本 kTvd+TP4
P (452)parent company 母公司 p
l&Muv
P (453)pareto distribution 帕累托分布 )[Yv?>ib
P (454)participating preference shares 参与优先股 [2Ud]l:6E
P (455)partnership 合伙 ZGd!IghL
P (456)payable ledger 应付款项账户 CH<E,Z
C1T
P (457)payback 回收期 L/z),#
P (458)payments and receipts account 收入和支出报表 Ggb5K8D*
P (459)payments withheld 保留款额 mbueP.q[?
P (460)payroll 工资单 k|!EDze43?
P (461)payroll analysis 工资分析 J.| +ID+
P (462)percentage profit on turnover 利润对营业额比率 d0,s"
K7@
P (463)period cost 期间成本 T|6a("RL
P (464)perpetual inventory 永续盘存 |u ;v27
P (465)personal account 记名账户 ?p za G{
P (466)PEPT 项目评审法 /QJ?
bD#a
P (467)petty cash account 备用金账户 tmtT (
P (468)petty cash voucher 备用金凭证 nxl[d\ap+n
P (469)physical inventory 实地盘存 _ :VB}>
P (470)planning 计划 -bU oCF0
P (471)planning horizon 计划时限
