N (428)number of days stock 存货周转天数 jz S iw z
N (429)number of weeks stock 存货周转周数 "MK2QI o
O (430)objective classification 客体分类 x .$cP
O (431)obsolescence 陈旧 qMoo#UX
O (432)off balance sheet finance 资产负债表外筹资 {-Gh 62hDg
O (433)offer for sale 标价出售 _ gGA/
O (434)operating budget 经营预算
Cm]\5}Py
O (435)operating lease 经营租赁 ^rd%{ 6m
O (436)operating statement 营业报表 $ @l=FV_;
O (437)operation time 操作时间 {Us^ 4Xe
O (438)operational control 经营控制 \4>w17qng
O (439)operational gearing 经营杠杆 ]~~G<Yh:=
O (440)operating plans 经营计划 M!i*DU+SE
O (441)opportunity cost 机会成本 ohs`[U=%~
O (442)order 定单 'h^Ya?g
O (443)ordinary shares 普通股 DWE DL[{
O (444)out-of-date cheque 过期支票 olr-oi`4C
O (445)over capitalization 过分资本化 p+5 J
O (446)overhead 制造费用 oW(EV4J"
O (447)overhead absorption rate 制造费用分配率 S}cR+d1}h
O (448)overhead cost 制造费用 X|&H2y|*7
O (449)overtrading 超过营业资金的经营 n^b CrvD
P (450)paid cheque 已付支票 YQtq?&0Ct
P (451)paid-up share capital 认定股本 KYwUkuw)
P (452)parent company 母公司 6(x53 y__
P (453)pareto distribution 帕累托分布 }%AfZ 2g;h
P (454)participating preference shares 参与优先股 uF1&m5^W
P (455)partnership 合伙 _q}Cnp5
P (456)payable ledger 应付款项账户 'p78^4'PL
P (457)payback 回收期 2h#.:!/SMw
P (458)payments and receipts account 收入和支出报表 \B:k|Pw6~
P (459)payments withheld 保留款额 j9yOkaVEg
P (460)payroll 工资单 ti$60Up
P (461)payroll analysis 工资分析 q/Vl>t
P (462)percentage profit on turnover 利润对营业额比率 WnOvU<Z
<
P (463)period cost 期间成本 D?UURUR f
P (464)perpetual inventory 永续盘存 J"@ X>n
P (465)personal account 记名账户 cr|]\
P (466)PEPT 项目评审法 MppT"t
P (467)petty cash account 备用金账户 &5.J y2hO]
P (468)petty cash voucher 备用金凭证 "q1S.3V
;
P (469)physical inventory 实地盘存 +'+ Nr<
P (470)planning 计划 _n !>*A!
P (471)planning horizon 计划时限
