N (428)number of days stock 存货周转天数 N1SR nJu<f
N (429)number of weeks stock 存货周转周数 l md0Q(I
O (430)objective classification 客体分类 LZ@^ A]U
O (431)obsolescence 陈旧 x~mXtqg
O (432)off balance sheet finance 资产负债表外筹资 [F>zM
O (433)offer for sale 标价出售 FKzqJwT
O (434)operating budget 经营预算 g)"6|Z?D"
O (435)operating lease 经营租赁 eygy
VhJ
O (436)operating statement 营业报表 )/=J=xw2
O (437)operation time 操作时间 .3Ap+V8?
O (438)operational control 经营控制 !7w-?1?D
O (439)operational gearing 经营杠杆 b/G0EcRw+
O (440)operating plans 经营计划 jG/ kT5 S
O (441)opportunity cost 机会成本 Rp| :$5&nE
O (442)order 定单 y}3 V3uqK
O (443)ordinary shares 普通股 =GpLlJ`-
O (444)out-of-date cheque 过期支票 fHgfI@{=j
O (445)over capitalization 过分资本化 WH/a #F
O (446)overhead 制造费用 Comu c
O (447)overhead absorption rate 制造费用分配率 {7;T Q?/
O (448)overhead cost 制造费用 xq]&XlA:ug
O (449)overtrading 超过营业资金的经营 0r@rXwz
P (450)paid cheque 已付支票 aCTVY1
P (451)paid-up share capital 认定股本 {wm
`
P (452)parent company 母公司 Nn^el' S'
P (453)pareto distribution 帕累托分布 D QRt\!
P (454)participating preference shares 参与优先股 : 1s1wY3Y
P (455)partnership 合伙 IEA[]eik>
P (456)payable ledger 应付款项账户 n[clYi@e
P (457)payback 回收期 qzG'Gz{{qu
P (458)payments and receipts account 收入和支出报表 >s>5k
O
P (459)payments withheld 保留款额 XYn$yR\dj
P (460)payroll 工资单 Z ,2uN!6
P (461)payroll analysis 工资分析 ''(T3;^ +
P (462)percentage profit on turnover 利润对营业额比率 H#ihU3q
P (463)period cost 期间成本 *7Mr ng
P (464)perpetual inventory 永续盘存 R:fu n ,
P (465)personal account 记名账户 VP"L _ Um
P (466)PEPT 项目评审法 /q^( uWu
P (467)petty cash account 备用金账户 qR1ez-#K
P (468)petty cash voucher 备用金凭证 c]O4l2nCL
P (469)physical inventory 实地盘存 }`eeIt I+
P (470)planning 计划 ~jP e9
P (471)planning horizon 计划时限
