N (428)number of days stock 存货周转天数 a ^:on?:9
N (429)number of weeks stock 存货周转周数 mEK0ID\
O (430)objective classification 客体分类 ,Sz`$' ^c
O (431)obsolescence 陈旧 k55s-%Ayr
O (432)off balance sheet finance 资产负债表外筹资 {jyI7 r#X
O (433)offer for sale 标价出售 $y %X#:eLJ
O (434)operating budget 经营预算 Vo1,{" k
O (435)operating lease 经营租赁 z = \y)'b
O (436)operating statement 营业报表 n*(9:y=l1
O (437)operation time 操作时间 %63zQFk
O (438)operational control 经营控制 V2Iq k]V%y
O (439)operational gearing 经营杠杆
qW~Z#Si
O (440)operating plans 经营计划 WY>r9+A?W
O (441)opportunity cost 机会成本 * [VO03
O (442)order 定单 qD
SZ:36
O (443)ordinary shares 普通股 ,<Ag&*YE4
O (444)out-of-date cheque 过期支票 P:lmQHls+
O (445)over capitalization 过分资本化 kHWW\?O
O (446)overhead 制造费用 kmNa),`{s
O (447)overhead absorption rate 制造费用分配率 \\ZR~f!<
O (448)overhead cost 制造费用 g5",jTn#
O (449)overtrading 超过营业资金的经营 pFB^l|\ ]
P (450)paid cheque 已付支票 :? uUh
P (451)paid-up share capital 认定股本 d Ut$kB
P (452)parent company 母公司 pJg'$iR!/
P (453)pareto distribution 帕累托分布 5Z8Zb.
P (454)participating preference shares 参与优先股 <@F.qMl
P (455)partnership 合伙 R_DstpsT
P (456)payable ledger 应付款项账户 U-~6<\ Mf
P (457)payback 回收期 9_=0:GH k
P (458)payments and receipts account 收入和支出报表 ~wejy3|@0
P (459)payments withheld 保留款额 cWp5' e]A
P (460)payroll 工资单 #'5C*RO
P (461)payroll analysis 工资分析 !O*'mX
P (462)percentage profit on turnover 利润对营业额比率 9\dpJ\
P (463)period cost 期间成本 i}tBB~]
P (464)perpetual inventory 永续盘存 \C{Dui) F
P (465)personal account 记名账户 mB\)Q J.%
P (466)PEPT 项目评审法 A
{Kc"s4fO
P (467)petty cash account 备用金账户 Q>ZxJ!B<k
P (468)petty cash voucher 备用金凭证 |\}& mBR
P (469)physical inventory 实地盘存 f6of8BOg
P (470)planning 计划 (7X|W<xT
P (471)planning horizon 计划时限
