N (428)number of days stock 存货周转天数 .2h Q! )+
N (429)number of weeks stock 存货周转周数 [;VNuF
O (430)objective classification 客体分类 r0kA47
O (431)obsolescence 陈旧 DR9M 8E
O (432)off balance sheet finance 资产负债表外筹资 3V`K^X3
O (433)offer for sale 标价出售 yXN E2K
O (434)operating budget 经营预算 Q8M& nf
O (435)operating lease 经营租赁 ',0~ \ V
O (436)operating statement 营业报表 ?ZS
G4La\
O (437)operation time 操作时间 #;H,`r
O (438)operational control 经营控制
zUqi
z
O (439)operational gearing 经营杠杆 i~z:Fe
{
O (440)operating plans 经营计划 0|{U "\
O (441)opportunity cost 机会成本 mf@YmKbp
O (442)order 定单 1 X2 oz
O (443)ordinary shares 普通股 |Xd[%W)
O (444)out-of-date cheque 过期支票 g_]
u<8&
O (445)over capitalization 过分资本化 vD) LRO
Z
O (446)overhead 制造费用 1q~U3'l:$
O (447)overhead absorption rate 制造费用分配率 pP ?J(0Q~
O (448)overhead cost 制造费用 5S$HDO&
O (449)overtrading 超过营业资金的经营 ?9!tMRb
P (450)paid cheque 已付支票 Ats"i V
P (451)paid-up share capital 认定股本 VR_+/,~
P (452)parent company 母公司 h1K
3A5
P (453)pareto distribution 帕累托分布 W\U zw,vI
P (454)participating preference shares 参与优先股 Lj(hk @
P (455)partnership 合伙 o^&;
`XOd
P (456)payable ledger 应付款项账户 gRdE6aIZ
P (457)payback 回收期 *&UVr
P (458)payments and receipts account 收入和支出报表 qvYYKu
P (459)payments withheld 保留款额 e^&YQl
P (460)payroll 工资单 (fh:q 2E#
P (461)payroll analysis 工资分析 wc bs-arH
P (462)percentage profit on turnover 利润对营业额比率 ,l;
&Tb=k
P (463)period cost 期间成本 J-?\,N1R7
P (464)perpetual inventory 永续盘存 1V+1i)+
P (465)personal account 记名账户 &%qD Som3
P (466)PEPT 项目评审法 &v4w3'@1
P (467)petty cash account 备用金账户 YXI DqTA+
P (468)petty cash voucher 备用金凭证 FbFUZ^Zj
P (469)physical inventory 实地盘存 d*A > P
P (470)planning 计划 9d[0i#` :q
P (471)planning horizon 计划时限
