N (428)number of days stock 存货周转天数
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N (429)number of weeks stock 存货周转周数 3;Tsjv}
O (430)objective classification 客体分类 t0)hd X
O (431)obsolescence 陈旧 5_SxX@fW %
O (432)off balance sheet finance 资产负债表外筹资 yI's=Iu`
O (433)offer for sale 标价出售 ?$b*)<
O (434)operating budget 经营预算 5NM ju!/
O (435)operating lease 经营租赁 "mcuF]7F
O (436)operating statement 营业报表 [V;Q#r&+
O (437)operation time 操作时间 5WI0[ 7
O (438)operational control 经营控制 #}8gHI-9%
O (439)operational gearing 经营杠杆 i.+ #a2
O (440)operating plans 经营计划 M'$?Jp#]}
O (441)opportunity cost 机会成本 JwUz4
O (442)order 定单 b>| d Q
O (443)ordinary shares 普通股
@T{I;8S
O (444)out-of-date cheque 过期支票 "9 ;Ay@'B
O (445)over capitalization 过分资本化 wE_#b\$=b
O (446)overhead 制造费用 9>d~g!u=
O (447)overhead absorption rate 制造费用分配率 -yY]0
O (448)overhead cost 制造费用 I0sw/,J/Z
O (449)overtrading 超过营业资金的经营 OWmI$_L
P (450)paid cheque 已付支票 Fw6x
(j"
P (451)paid-up share capital 认定股本 d C6t +
P (452)parent company 母公司 h8HA^><Xr
P (453)pareto distribution 帕累托分布 n Ayyjd3!S
P (454)participating preference shares 参与优先股 C
6:;
T%
P (455)partnership 合伙 1@ Rl^e y
P (456)payable ledger 应付款项账户 !^w}Sp
P (457)payback 回收期 @3
4CaZ$k
P (458)payments and receipts account 收入和支出报表 3 yM!BTl X
P (459)payments withheld 保留款额 !:| D[1m
P (460)payroll 工资单 0+_:^z
P (461)payroll analysis 工资分析 T?8 N$J
P (462)percentage profit on turnover 利润对营业额比率 RZI4N
4o
P (463)period cost 期间成本 |A:+[35
P (464)perpetual inventory 永续盘存 2tdr1+U?g
P (465)personal account 记名账户 9 icy&'
P (466)PEPT 项目评审法 zA&]#mc
P (467)petty cash account 备用金账户 wTVd){q`.
P (468)petty cash voucher 备用金凭证 iR4!X()
P (469)physical inventory 实地盘存 U\;mM\2rE
P (470)planning 计划 $:*/^)L
P (471)planning horizon 计划时限
