N (428)number of days stock 存货周转天数 I$P7%}
N (429)number of weeks stock 存货周转周数 OG<]`!"
O (430)objective classification 客体分类 6`PGV+3j
O (431)obsolescence 陈旧 MrygEC 5
O (432)off balance sheet finance 资产负债表外筹资 Z;> aW;Wt
O (433)offer for sale 标价出售 (V |q\XS
O (434)operating budget 经营预算 jzOMjz~
:)
O (435)operating lease 经营租赁 ;U:o'9^9T
O (436)operating statement 营业报表 $EHn ;~w T
O (437)operation time 操作时间 L[9+xK^g
O (438)operational control 经营控制 Sv] "Y/N
O (439)operational gearing 经营杠杆 1PjX:]:
O (440)operating plans 经营计划 b*%WAVt 2T
O (441)opportunity cost 机会成本 [}g5Z=l
O (442)order 定单 f \%X 7 .
O (443)ordinary shares 普通股 IU"!oM ^
O (444)out-of-date cheque 过期支票 _\V{X}ftqa
O (445)over capitalization 过分资本化 ZI:d&~1i1
O (446)overhead 制造费用 ,2L,>?r6
O (447)overhead absorption rate 制造费用分配率 Q?'W >^*J
O (448)overhead cost 制造费用 a*ixs'MJ
O (449)overtrading 超过营业资金的经营 ^ZZ@!Udy
P (450)paid cheque 已付支票 }&^bR)=
P (451)paid-up share capital 认定股本 %4g4 C#
P (452)parent company 母公司 N
pIlQaMo4
P (453)pareto distribution 帕累托分布 AT8,9
P (454)participating preference shares 参与优先股 zqE
Z+|c=
P (455)partnership 合伙 G37L 9IG-M
P (456)payable ledger 应付款项账户 p<.!::* %(
P (457)payback 回收期 D2mAyU -
P (458)payments and receipts account 收入和支出报表 4 w
P (459)payments withheld 保留款额 _3?xIT
P (460)payroll 工资单 a\.?
{/
P (461)payroll analysis 工资分析 "+OMo-<K7
P (462)percentage profit on turnover 利润对营业额比率 Z|7I }i
P (463)period cost 期间成本 3uiitjA]
P (464)perpetual inventory 永续盘存 <L[)P{jn?p
P (465)personal account 记名账户 S %%q n
P (466)PEPT 项目评审法 R~ u7;Wv
P (467)petty cash account 备用金账户 1JY90l$ME
P (468)petty cash voucher 备用金凭证 A 7}|VV
P (469)physical inventory 实地盘存 = ~R3* GN
P (470)planning 计划 ]7ZC>.t
P (471)planning horizon 计划时限
