N (428)number of days stock 存货周转天数 K}q5,P (
N (429)number of weeks stock 存货周转周数 {%6
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O (430)objective classification 客体分类 nYC.zc*o x
O (431)obsolescence 陈旧 nzO -\`40
O (432)off balance sheet finance 资产负债表外筹资 ,nog6\
O (433)offer for sale 标价出售 ~Y0K Wx4
O (434)operating budget 经营预算 E Id>%0s5
O (435)operating lease 经营租赁 pVl7] _=m
O (436)operating statement 营业报表 F)=<|,b1
O (437)operation time 操作时间 e`B!)Sr
O (438)operational control 经营控制 'xEomo#
O (439)operational gearing 经营杠杆 |+~P; fG
O (440)operating plans 经营计划 H [M:iV
O (441)opportunity cost 机会成本 (^T}6t3+4
O (442)order 定单 y)fz\wk
O (443)ordinary shares 普通股 F" G+/c/L
O (444)out-of-date cheque 过期支票 cEXd#TlY~X
O (445)over capitalization 过分资本化 )4o k@^.
O (446)overhead 制造费用 f% 8n?f3;u
O (447)overhead absorption rate 制造费用分配率 "1d pv \
O (448)overhead cost 制造费用 @<OsTF L
O (449)overtrading 超过营业资金的经营 Hl}m*9<9us
P (450)paid cheque 已付支票 MB5V$toC
P (451)paid-up share capital 认定股本 ! qtj1 .w
P (452)parent company 母公司 ?y%Mm09
P (453)pareto distribution 帕累托分布 <%4pvn8d?&
P (454)participating preference shares 参与优先股 Q(WfWifu-|
P (455)partnership 合伙 kQ[23
P (456)payable ledger 应付款项账户 SXX O#
P (457)payback 回收期 "T8b.ng
P (458)payments and receipts account 收入和支出报表 NUBz
c'qb
P (459)payments withheld 保留款额 "<L9-vb
P (460)payroll 工资单 %YuF w|wO
P (461)payroll analysis 工资分析 C9Cl$yZ
P (462)percentage profit on turnover 利润对营业额比率 t[({KbIy
P (463)period cost 期间成本 G
=Xas"|
P (464)perpetual inventory 永续盘存 ](+u'8
P (465)personal account 记名账户 3nq4Y'
P (466)PEPT 项目评审法 D1 ]?f`
P (467)petty cash account 备用金账户 .^- I<4 .
P (468)petty cash voucher 备用金凭证 _0&U'/cs
P (469)physical inventory 实地盘存 }PMlG
P (470)planning 计划 v&])D/ a
P (471)planning horizon 计划时限
