N (428)number of days stock 存货周转天数 'g C _)rK*
N (429)number of weeks stock 存货周转周数 0ZZZoP o
O (430)objective classification 客体分类 %?}33yV
O (431)obsolescence 陈旧 Nl^;A> <u
O (432)off balance sheet finance 资产负债表外筹资 M+U9R@
O (433)offer for sale 标价出售 yeXx',]a
O (434)operating budget 经营预算 w80oXXs[#
O (435)operating lease 经营租赁 nuk*.Su
O (436)operating statement 营业报表 '*5 i)^
O (437)operation time 操作时间 -I8=T]_D
O (438)operational control 经营控制 tn
H2sHby
O (439)operational gearing 经营杠杆 s5CXwM6cx
O (440)operating plans 经营计划 _ FpTFfB
O (441)opportunity cost 机会成本 U>]$a71
O (442)order 定单 oB}BU`-l
O (443)ordinary shares 普通股 yE:+Lo`>
O (444)out-of-date cheque 过期支票 c~z82iXNO
O (445)over capitalization 过分资本化 ,\_1w
O (446)overhead 制造费用 c 0,0`+2~
O (447)overhead absorption rate 制造费用分配率 >/l? g5{
O (448)overhead cost 制造费用 ZrPbl "`7
O (449)overtrading 超过营业资金的经营 '[AlhB X
P (450)paid cheque 已付支票 (;T^8mI2
P (451)paid-up share capital 认定股本 %zG;Q@
P (452)parent company 母公司 W>) M5t4i
P (453)pareto distribution 帕累托分布 tSr8 zAV
P (454)participating preference shares 参与优先股 &]`(v }`]
P (455)partnership 合伙 0z1ifg&
P (456)payable ledger 应付款项账户 "I3@m%qv
P (457)payback 回收期 PVe
xa|aaX
P (458)payments and receipts account 收入和支出报表 [@VP?74
P (459)payments withheld 保留款额 BXtCSfY $
P (460)payroll 工资单 ojaws+(& y
P (461)payroll analysis 工资分析 X{5vX
T\/y
P (462)percentage profit on turnover 利润对营业额比率 eD,.~Y#?=
P (463)period cost 期间成本 aI P
P (464)perpetual inventory 永续盘存 B
Wk/DVue
P (465)personal account 记名账户 ~IYUuWF(
P (466)PEPT 项目评审法 z* ^_)Z
P (467)petty cash account 备用金账户 8I lunJ
P (468)petty cash voucher 备用金凭证 s'!Cp=xQF"
P (469)physical inventory 实地盘存 e>6y% v;
P (470)planning 计划 ns9U/ :L
P (471)planning horizon 计划时限
