N (428)number of days stock 存货周转天数 c
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N (429)number of weeks stock 存货周转周数 w A\5-C7 j
O (430)objective classification 客体分类 I`zd:o]
O (431)obsolescence 陈旧 !_vxbfZO
O (432)off balance sheet finance 资产负债表外筹资 )adV`V%=>
O (433)offer for sale 标价出售 h 5SJV
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O (434)operating budget 经营预算 7:,f|>
O (435)operating lease 经营租赁 LH)X D[
O (436)operating statement 营业报表 Z:dp /M
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O (437)operation time 操作时间 v\GVy[Qyv
O (438)operational control 经营控制 ak7kb7 5o
O (439)operational gearing 经营杠杆 9.8%Iw
O (440)operating plans 经营计划 M?!@L:b[
O (441)opportunity cost 机会成本 }x ?F53I)
O (442)order 定单 Q_U.J0
O (443)ordinary shares 普通股 V( _1q
O (444)out-of-date cheque 过期支票 P 0e-v0
O (445)over capitalization 过分资本化 +LF#XS@
O (446)overhead 制造费用 #~!"`B?#*
O (447)overhead absorption rate 制造费用分配率 ,Cb3R|L8
O (448)overhead cost 制造费用 #8|LPfA
O (449)overtrading 超过营业资金的经营 kk %3 2(By
P (450)paid cheque 已付支票 wq hktgG
P (451)paid-up share capital 认定股本 @(Y!$><Is
P (452)parent company 母公司 #0>xa]S
P (453)pareto distribution 帕累托分布 VGmvfhf#"
P (454)participating preference shares 参与优先股 nq)F$@
P (455)partnership 合伙 K#YQB3rX
P (456)payable ledger 应付款项账户 0^ lWy+
P (457)payback 回收期 z$e6T&u5B
P (458)payments and receipts account 收入和支出报表 &)Xc'RQ.C
P (459)payments withheld 保留款额 MF8-q'upyT
P (460)payroll 工资单 E H k\Q\
P (461)payroll analysis 工资分析 ;$QC_l''b
P (462)percentage profit on turnover 利润对营业额比率 Zge(UhZ
P (463)period cost 期间成本 X*QS/\
P (464)perpetual inventory 永续盘存 -}#HaL#'K
P (465)personal account 记名账户 z5kAf~A
P (466)PEPT 项目评审法 |5bLV^mv]i
P (467)petty cash account 备用金账户 _dJ(h6%3
P (468)petty cash voucher 备用金凭证 |;vQ"8J
P (469)physical inventory 实地盘存 M2O_kO eZ
P (470)planning 计划 u. gg N=Z
P (471)planning horizon 计划时限
