N (428)number of days stock 存货周转天数 $z!o&3c'x
N (429)number of weeks stock 存货周转周数 em
O (430)objective classification 客体分类 @aU%1h5W;l
O (431)obsolescence 陈旧 \$o !M1j
O (432)off balance sheet finance 资产负债表外筹资 ]o <'T.x
O (433)offer for sale 标价出售 U5;
D'G
O (434)operating budget 经营预算 O Xy>Tlv
O (435)operating lease 经营租赁 (c `t'e
O (436)operating statement 营业报表 x[+t
O (437)operation time 操作时间 sjpcz4|K
O (438)operational control 经营控制 Ctpr.
O (439)operational gearing 经营杠杆 1us-ootsjP
O (440)operating plans 经营计划 i]:T{2
O (441)opportunity cost 机会成本 gdupG
O (442)order 定单 .]+oE$,!
O (443)ordinary shares 普通股 bq/*99``
O (444)out-of-date cheque 过期支票 ?lJm}0>
O (445)over capitalization 过分资本化 Np4'; H
O (446)overhead 制造费用 sgdxr!1?y
O (447)overhead absorption rate 制造费用分配率 .'md `@t
O (448)overhead cost 制造费用 {{c/:FTEU
O (449)overtrading 超过营业资金的经营 4^T@n$2N
P (450)paid cheque 已付支票 )~1QOl
"~
P (451)paid-up share capital 认定股本 58"Cn ||tF
P (452)parent company 母公司 }Yt/e-Yg%r
P (453)pareto distribution 帕累托分布
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P (454)participating preference shares 参与优先股 cXx?MF5
P (455)partnership 合伙 gVM9*3LH6
P (456)payable ledger 应付款项账户 X /
P (457)payback 回收期 ^2L\Y2
P (458)payments and receipts account 收入和支出报表 fD3}s#M*G
P (459)payments withheld 保留款额 isaDIl;L/
P (460)payroll 工资单 tG(# &54
P (461)payroll analysis 工资分析 ?{W@TY@S
P (462)percentage profit on turnover 利润对营业额比率 @^8tk3$ Y
P (463)period cost 期间成本 -lr)z=
})
P (464)perpetual inventory 永续盘存 (9hCO
-r
P (465)personal account 记名账户 (9r\YNK
P (466)PEPT 项目评审法 5[.Dlpa'7
P (467)petty cash account 备用金账户 `mTpL ^f
P (468)petty cash voucher 备用金凭证 `y5?lS*
P (469)physical inventory 实地盘存 }D_h*9
P (470)planning 计划 uGIA4CUm
P (471)planning horizon 计划时限
