N (428)number of days stock 存货周转天数 Ub-k<]yZ
N (429)number of weeks stock 存货周转周数 >5YYij 5Aj
O (430)objective classification 客体分类 Y{\2wU!Isn
O (431)obsolescence 陈旧 vN[m5)aT
O (432)off balance sheet finance 资产负债表外筹资 "nS{
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O (433)offer for sale 标价出售 9= ;g4I
O (434)operating budget 经营预算 Wug ?CFX+T
O (435)operating lease 经营租赁 ] { l
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O (436)operating statement 营业报表 'J<zVD}0
O (437)operation time 操作时间 ~s^6Q#Z9|
O (438)operational control 经营控制 [_z2z6
O (439)operational gearing 经营杠杆 :y)&kJpleP
O (440)operating plans 经营计划 N/SB}F j
O (441)opportunity cost 机会成本 $[9V'K
O (442)order 定单 mm~o%1|WR
O (443)ordinary shares 普通股 -
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O (444)out-of-date cheque 过期支票 L&F\"q9q71
O (445)over capitalization 过分资本化 [;\<
2 =H
O (446)overhead 制造费用 $2T ty 7
O (447)overhead absorption rate 制造费用分配率 Sv[_BP\^h
O (448)overhead cost 制造费用 o
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O (449)overtrading 超过营业资金的经营 [
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e=`!
P (450)paid cheque 已付支票
7qdl,z
P (451)paid-up share capital 认定股本
K LM^O$=
P (452)parent company 母公司 AI`1N%Owi
P (453)pareto distribution 帕累托分布 oz7udY=]0
P (454)participating preference shares 参与优先股 Bk(XJAjY
P (455)partnership 合伙 )e$-B]>7z
P (456)payable ledger 应付款项账户 AZm)$@e)
P (457)payback 回收期 `E%d $
P (458)payments and receipts account 收入和支出报表 .*..pf|/
P (459)payments withheld 保留款额 CMB$RLf
P (460)payroll 工资单 c;
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P (461)payroll analysis 工资分析 m_W.r+s~C4
P (462)percentage profit on turnover 利润对营业额比率 $+yQ48Wq
P (463)period cost 期间成本 "Vhrs VT
P (464)perpetual inventory 永续盘存 J} ;,%q _
P (465)personal account 记名账户 %1l80Z
P (466)PEPT 项目评审法 Y@xeyMzE
P (467)petty cash account 备用金账户 ;C@^wI
P (468)petty cash voucher 备用金凭证 sJ*U Fm{
P (469)physical inventory 实地盘存 'g,
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P (470)planning 计划
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P (471)planning horizon 计划时限
