N (428)number of days stock 存货周转天数 qf\W, SM
N (429)number of weeks stock 存货周转周数 RPgz"-
O (430)objective classification 客体分类 tx>7?e8E
O (431)obsolescence 陈旧 ls:oC},p*
O (432)off balance sheet finance 资产负债表外筹资 [. 9[?8
O (433)offer for sale 标价出售 uf#h~; B
O (434)operating budget 经营预算 p? o[+L<
O (435)operating lease 经营租赁 `3i>e <m~
O (436)operating statement 营业报表 F c5t,P
O (437)operation time 操作时间 r>peKo[X(
O (438)operational control 经营控制 ;J,(YNI
1
O (439)operational gearing 经营杠杆 :R=6Ku>
O (440)operating plans 经营计划 cI\[)5&
O (441)opportunity cost 机会成本 =dDPQZEin
O (442)order 定单 X: g5;NT
O (443)ordinary shares 普通股 5X)M)"rq;V
O (444)out-of-date cheque 过期支票 q0VAkVHw4
O (445)over capitalization 过分资本化 G/Sp/I<d
O (446)overhead 制造费用 9 4ruQ/
O (447)overhead absorption rate 制造费用分配率 4/`;(*]Fv
O (448)overhead cost 制造费用 2vjkThh`I
O (449)overtrading 超过营业资金的经营 ~ W8X g)
P (450)paid cheque 已付支票 !Z:XSF[T
P (451)paid-up share capital 认定股本 )/>BgXwH
P (452)parent company 母公司 b-Vyg LN
P (453)pareto distribution 帕累托分布 rN} 8 ~j
P (454)participating preference shares 参与优先股 d7vPZ_j^z
P (455)partnership 合伙 3<
?+Yhq
P (456)payable ledger 应付款项账户 MVzuE}
P (457)payback 回收期 } ^Q:Q \
P (458)payments and receipts account 收入和支出报表 >j AFt _
P (459)payments withheld 保留款额 {+WY ,%e
P (460)payroll 工资单 Ph[MXb:*
P (461)payroll analysis 工资分析 `/>kN%
P (462)percentage profit on turnover 利润对营业额比率 M@.S Q@E
P (463)period cost 期间成本 A |r3c?q
P (464)perpetual inventory 永续盘存 N:| :L:<1
P (465)personal account 记名账户 ]5f;Kz)
P (466)PEPT 项目评审法 p l nH
P (467)petty cash account 备用金账户 :,JaOn'
P (468)petty cash voucher 备用金凭证 OA3J(4!"W
P (469)physical inventory 实地盘存 CZ3oX#b
P (470)planning 计划 /o;L,mcx*
P (471)planning horizon 计划时限
