N (428)number of days stock 存货周转天数 a'g&1N0Rc
N (429)number of weeks stock 存货周转周数 oIniy{
O (430)objective classification 客体分类 \]g51U!'
O (431)obsolescence 陈旧 r$<M*z5q(\
O (432)off balance sheet finance 资产负债表外筹资 Gx*B(t]4y
O (433)offer for sale 标价出售 _U9.u#>s V
O (434)operating budget 经营预算 ] &SmeTe
O (435)operating lease 经营租赁 Tz~a. h@
O (436)operating statement 营业报表 Fk g%_v$
O (437)operation time 操作时间 bYmk5 fpRG
O (438)operational control 经营控制 ;U3K@_
O (439)operational gearing 经营杠杆 hu >wcOt
O (440)operating plans 经营计划 1SH]$V4C
O (441)opportunity cost 机会成本 \;iOQqv0&
O (442)order 定单 & Xc=PQ:I
O (443)ordinary shares 普通股 I%b5a`
7
O (444)out-of-date cheque 过期支票 2.^C IJ c
O (445)over capitalization 过分资本化 D< kf/hj
O (446)overhead 制造费用 !K+hXQE1
O (447)overhead absorption rate 制造费用分配率 }= B~n0
O (448)overhead cost 制造费用 ~~O4!|t
O (449)overtrading 超过营业资金的经营 j{johV+`8
P (450)paid cheque 已付支票 ?mF:L"i
P (451)paid-up share capital 认定股本 noLr185
P (452)parent company 母公司 e}n(mq
P (453)pareto distribution 帕累托分布 h (^c5#.
P (454)participating preference shares 参与优先股 $
i nKI
P (455)partnership 合伙 RN}joKV
P (456)payable ledger 应付款项账户 "3'a.b akw
P (457)payback 回收期 hgbf"J6V8
P (458)payments and receipts account 收入和支出报表 Igw2n{})w
P (459)payments withheld 保留款额 Hy -)yR
P (460)payroll 工资单 8kC$
Z )
P (461)payroll analysis 工资分析 FLZ9R g
P (462)percentage profit on turnover 利润对营业额比率 \T!,Z;zK
P (463)period cost 期间成本 )L7[;(gQ
P (464)perpetual inventory 永续盘存 =* {7 G*tS
P (465)personal account 记名账户 A'Z!l20_
P (466)PEPT 项目评审法 CpK :u!
Dn
P (467)petty cash account 备用金账户 b~B'FD
P (468)petty cash voucher 备用金凭证 s>1\bio*I
P (469)physical inventory 实地盘存 BS ?i!Bm 7
P (470)planning 计划 RCi8{~rIvS
P (471)planning horizon 计划时限
