N (428)number of days stock 存货周转天数 G/T oiUY
N (429)number of weeks stock 存货周转周数 Iqe=)
O (430)objective classification 客体分类 6rlafISvO
O (431)obsolescence 陈旧 >g8H
O (432)off balance sheet finance 资产负债表外筹资 'B&gr}@4O=
O (433)offer for sale 标价出售 gB1w,96J
O (434)operating budget 经营预算 wc# #'u
O (435)operating lease 经营租赁 b,U"N- 6
O (436)operating statement 营业报表 t3%[C;@wB
O (437)operation time 操作时间 OL|_@Fv`A
O (438)operational control 经营控制 sCG [gs hq
O (439)operational gearing 经营杠杆 B[k {u#Kp
O (440)operating plans 经营计划 $o KT-G
O (441)opportunity cost 机会成本 2uw1R; zw
O (442)order 定单 nRq @hk
O (443)ordinary shares 普通股 --*Jv"/0
O (444)out-of-date cheque 过期支票 Eshc "U
O (445)over capitalization 过分资本化 y7J2: /@[x
O (446)overhead 制造费用 Hbz >D5$
O (447)overhead absorption rate 制造费用分配率 d%tF~|#A%
O (448)overhead cost 制造费用 <:=}1t.Z
O (449)overtrading 超过营业资金的经营 4E[ 9)n+YV
P (450)paid cheque 已付支票 CD|)TXy
P (451)paid-up share capital 认定股本 ()L[l
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m
P (452)parent company 母公司 +R
LHe]9&
P (453)pareto distribution 帕累托分布 $*EK
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P (454)participating preference shares 参与优先股
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P (455)partnership 合伙 R_iQLBrd
P (456)payable ledger 应付款项账户 ?2h)w=dO
P (457)payback 回收期
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P (458)payments and receipts account 收入和支出报表 ~"-+BG(5
P (459)payments withheld 保留款额 {=n-S2 %
P (460)payroll 工资单 -olD!zKS
P (461)payroll analysis 工资分析 m,U Mb#7Y
P (462)percentage profit on turnover 利润对营业额比率 $RA8U:Q!1e
P (463)period cost 期间成本 BK. _cDR
P (464)perpetual inventory 永续盘存 ,CACQhrng
P (465)personal account 记名账户 @& !`.Y oy
P (466)PEPT 项目评审法 < )01]lKH
P (467)petty cash account 备用金账户 {s^vAD<~x3
P (468)petty cash voucher 备用金凭证 UuD
s
P (469)physical inventory 实地盘存 aH6{_eY
P (470)planning 计划 ^&gu{kP
P (471)planning horizon 计划时限
