N (428)number of days stock 存货周转天数 71k >_'fl
N (429)number of weeks stock 存货周转周数 R? J=5tO
O (430)objective classification 客体分类 j<-YK4.t
O (431)obsolescence 陈旧 &&|c-mD+*
O (432)off balance sheet finance 资产负债表外筹资 @<=<?T> 1
O (433)offer for sale 标价出售 ) uH#+IU
O (434)operating budget 经营预算 z 5IdYF?
O (435)operating lease 经营租赁 1|H (q
O (436)operating statement 营业报表 b,-qy JW6
O (437)operation time 操作时间 Mzj|57:gx
O (438)operational control 经营控制 fqD1Ej
O (439)operational gearing 经营杠杆 f/%Q MhM:
O (440)operating plans 经营计划 Kd').w
O (441)opportunity cost 机会成本 s )V<dm;T
O (442)order 定单 oTxE]a,
O (443)ordinary shares 普通股 5c6?$v /
O (444)out-of-date cheque 过期支票 dW"=/UW
O (445)over capitalization 过分资本化 zr1A4
%S"
O (446)overhead 制造费用 1zJ
) x?
O (447)overhead absorption rate 制造费用分配率 >vc$3 %L[$
O (448)overhead cost 制造费用 S2"H E`
O (449)overtrading 超过营业资金的经营 Huho| 6ohH
P (450)paid cheque 已付支票 M%1wT9
P (451)paid-up share capital 认定股本 bv4G!21]*;
P (452)parent company 母公司 Cc>+OUL
P (453)pareto distribution 帕累托分布 l b<D,&+
P (454)participating preference shares 参与优先股
{_
>}K
P (455)partnership 合伙 #'oGtFCd`
P (456)payable ledger 应付款项账户 #@K
%Mx
P (457)payback 回收期 Ce!xa\
P (458)payments and receipts account 收入和支出报表 j#YPo
P (459)payments withheld 保留款额 a X :,1^
P (460)payroll 工资单 NmZowh$M
P (461)payroll analysis 工资分析 =.8fES
P (462)percentage profit on turnover 利润对营业额比率 xPorlX)zW
P (463)period cost 期间成本 Z-rHYfa4
P (464)perpetual inventory 永续盘存 RP ~ hi%A
P (465)personal account 记名账户 Kz2s{y~?
P (466)PEPT 项目评审法 )~H&YINhn
P (467)petty cash account 备用金账户 3.<E{E!F
P (468)petty cash voucher 备用金凭证 gP:H_nVh
P (469)physical inventory 实地盘存 _/@u[dWeL
P (470)planning 计划 1_6oM/?'
P (471)planning horizon 计划时限
