N (428)number of days stock 存货周转天数 {x,d9 I
N (429)number of weeks stock 存货周转周数 bL`># M_^
O (430)objective classification 客体分类 a B$x(8pP@
O (431)obsolescence 陈旧 e 0<Wed
O (432)off balance sheet finance 资产负债表外筹资 Tw,|ZA4XH
O (433)offer for sale 标价出售 iE0x7x P_
O (434)operating budget 经营预算 \@[Y ~:
O (435)operating lease 经营租赁 Sx:JuK@
O (436)operating statement 营业报表 K
0e*K=UM
O (437)operation time 操作时间 1%$t;R
O (438)operational control 经营控制 G %A!yV
O (439)operational gearing 经营杠杆 !J&UO /q.
O (440)operating plans 经营计划 8-_ at
L
O (441)opportunity cost 机会成本 U?%T~!
O (442)order 定单 v A"LV +@
O (443)ordinary shares 普通股 VS\| f'E
O (444)out-of-date cheque 过期支票 s
!IvUc7'
O (445)over capitalization 过分资本化 B&QEt[=s
O (446)overhead 制造费用 C
xd^i
O (447)overhead absorption rate 制造费用分配率 uZM %F)
O (448)overhead cost 制造费用 wpWZn[j
O (449)overtrading 超过营业资金的经营 \3& 1iA9=)
P (450)paid cheque 已付支票 Nwj M=GG
P (451)paid-up share capital 认定股本 :d6]rOp X
P (452)parent company 母公司 `>4"i+NFF8
P (453)pareto distribution 帕累托分布 Bz(L}V ]\k
P (454)participating preference shares 参与优先股 j #~ S"t
P (455)partnership 合伙 j[Jwa*GQP
P (456)payable ledger 应付款项账户 &^`[$LtYd
P (457)payback 回收期 H: nO\]
P (458)payments and receipts account 收入和支出报表 C#V _Gb
P (459)payments withheld 保留款额 63(XCO
P (460)payroll 工资单 i#NtiZ.t=
P (461)payroll analysis 工资分析 75pn1*"gQ
P (462)percentage profit on turnover 利润对营业额比率
F}.R -j#
P (463)period cost 期间成本 'rNLh3
P (464)perpetual inventory 永续盘存 :-_"[:t 5Z
P (465)personal account 记名账户 0Bt>JbGs4
P (466)PEPT 项目评审法 n &!q9CR`
P (467)petty cash account 备用金账户 Fh/ psd
P (468)petty cash voucher 备用金凭证 :IX, mDO
P (469)physical inventory 实地盘存 l,6' S8=
P (470)planning 计划 U ;A,W$<9
P (471)planning horizon 计划时限
