N (428)number of days stock 存货周转天数 rJ!{/ 3e
N (429)number of weeks stock 存货周转周数 Q]w&N30
O (430)objective classification 客体分类 *s>BG1$<
O (431)obsolescence 陈旧 -M1YE
O (432)off balance sheet finance 资产负债表外筹资 !DI{:I_h(
O (433)offer for sale 标价出售 S9 >0t0
O (434)operating budget 经营预算 wu4NLgkE
O (435)operating lease 经营租赁 m~D &gGFt
O (436)operating statement 营业报表 3t0[^cY8=z
O (437)operation time 操作时间 fz3 lV
O (438)operational control 经营控制 LT,? $I
O (439)operational gearing 经营杠杆 D^-7JbE]
O (440)operating plans 经营计划 T1r3=Y4
O (441)opportunity cost 机会成本 A?o Xq b
O (442)order 定单 G_dsrpI=N
O (443)ordinary shares 普通股 V T.;:Q
O (444)out-of-date cheque 过期支票 s9>(Jzcf9
O (445)over capitalization 过分资本化 _` [h,=
O (446)overhead 制造费用 *k1<:
@%e
O (447)overhead absorption rate 制造费用分配率 s #S%#LM
O (448)overhead cost 制造费用 Y2[A2Uy$ef
O (449)overtrading 超过营业资金的经营 )#}mH @
P (450)paid cheque 已付支票 %c1#lEC2xN
P (451)paid-up share capital 认定股本 [M%9_CfZOy
P (452)parent company 母公司 $\"9<o|h
P (453)pareto distribution 帕累托分布 \xUe/=
P (454)participating preference shares 参与优先股 <uc1D/~^:
P (455)partnership 合伙 3w!c`;c%
P (456)payable ledger 应付款项账户 _"%B7FK
P (457)payback 回收期 .?>5-od2
P (458)payments and receipts account 收入和支出报表 V&|!RxWK
P (459)payments withheld 保留款额 ?9X&tK)E-
P (460)payroll 工资单 _zu?.I0^
P (461)payroll analysis 工资分析 D>!6,m2
P (462)percentage profit on turnover 利润对营业额比率 5&f{1M6l>
P (463)period cost 期间成本 !gmH$1w
P (464)perpetual inventory 永续盘存 -.|4Y#b:&
P (465)personal account 记名账户 wO>L#"X^v
P (466)PEPT 项目评审法 Y=T'WNaL)0
P (467)petty cash account 备用金账户 KHDZ
P (468)petty cash voucher 备用金凭证 er.CDKD%L
P (469)physical inventory 实地盘存 wfjc/u9W6R
P (470)planning 计划 4W#E`9
6u
P (471)planning horizon 计划时限
