N (428)number of days stock 存货周转天数 $x]'6
N (429)number of weeks stock 存货周转周数 g*Nc+W](P>
O (430)objective classification 客体分类 9RwD_`D(MN
O (431)obsolescence 陈旧 XRVE8v+
O (432)off balance sheet finance 资产负债表外筹资 HjKj.fV
O (433)offer for sale 标价出售 A:F
*Y%ZW
O (434)operating budget 经营预算 jdV E/5
O (435)operating lease 经营租赁 pZz?c/h-
O (436)operating statement 营业报表 z
cN1i^
O (437)operation time 操作时间 p= jD "lq
O (438)operational control 经营控制 2'tZ9m
K
O (439)operational gearing 经营杠杆 L%9DaK
O (440)operating plans 经营计划 UOH2I+@V
O (441)opportunity cost 机会成本 tsR\cO~/
O (442)order 定单 A 1x?_S"a
O (443)ordinary shares 普通股 :9q=o|T6D
O (444)out-of-date cheque 过期支票 W}V L 3s
O (445)over capitalization 过分资本化 ,%e.nj9
O (446)overhead 制造费用 to9
u%d 8
O (447)overhead absorption rate 制造费用分配率 m5r65=E
O (448)overhead cost 制造费用 DSad[>Uj],
O (449)overtrading 超过营业资金的经营 ~{'.9
P (450)paid cheque 已付支票 oe,L&2Jz@
P (451)paid-up share capital 认定股本 ;1^_.3
P (452)parent company 母公司 F,EcqM'f
P (453)pareto distribution 帕累托分布 -m)N~>{qS
P (454)participating preference shares 参与优先股 .%;UP7g
P (455)partnership 合伙 ae( o:G
P (456)payable ledger 应付款项账户 "P
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P (457)payback 回收期 'S\YNLqQ
P (458)payments and receipts account 收入和支出报表 <
Hl.MS
P (459)payments withheld 保留款额 Fp..Sjh
6
P (460)payroll 工资单 @V:4tG.<sw
P (461)payroll analysis 工资分析 VnW]-P*:
P (462)percentage profit on turnover 利润对营业额比率 XZhuV<
P (463)period cost 期间成本 dQLR%i
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P (464)perpetual inventory 永续盘存 G\&4_MS
P (465)personal account 记名账户 1a4
[w
P (466)PEPT 项目评审法 j+NOT`&
P (467)petty cash account 备用金账户 .t|vwx
P (468)petty cash voucher 备用金凭证 :a#Mq9ph!
P (469)physical inventory 实地盘存 JaP2Q} &B
P (470)planning 计划 yg\bCvL&
P (471)planning horizon 计划时限