N (428)number of days stock 存货周转天数 B&M-em=
N (429)number of weeks stock 存货周转周数 q;)+O#CR
O (430)objective classification 客体分类 UA8*8% v
O (431)obsolescence 陈旧 _=\J :r|Y:
O (432)off balance sheet finance 资产负债表外筹资 L,+m5wKj[
O (433)offer for sale 标价出售 g0Ff$-#7
O (434)operating budget 经营预算 J-k/#A4o
O (435)operating lease 经营租赁 rP7[{'%r
O (436)operating statement 营业报表 Fs3rsi g
O (437)operation time 操作时间 MB!_G[R
O (438)operational control 经营控制 2LTMt?
O (439)operational gearing 经营杠杆 @~+W
O (440)operating plans 经营计划 YjR`}rdwo
O (441)opportunity cost 机会成本 'Zket=Sm;
O (442)order 定单 "C/X#y
O (443)ordinary shares 普通股 okk Mx"
O (444)out-of-date cheque 过期支票 %FhUjHm
O (445)over capitalization 过分资本化
0DB8[#i%:
O (446)overhead 制造费用 mH,L,3R;R
O (447)overhead absorption rate 制造费用分配率 [gybdI5wur
O (448)overhead cost 制造费用 qj #C8Tc7
O (449)overtrading 超过营业资金的经营 i[#XYX'\
P (450)paid cheque 已付支票 &*nq.l76X`
P (451)paid-up share capital 认定股本 DTMoZm
P (452)parent company 母公司 g.w
Dg
P (453)pareto distribution 帕累托分布 |nMg.t`8
P (454)participating preference shares 参与优先股 h6(\ tRd!\
P (455)partnership 合伙 z#|tcHVFT
P (456)payable ledger 应付款项账户 \+T U{vr
P (457)payback 回收期 {2v,J]v_[
P (458)payments and receipts account 收入和支出报表 DfsPg':z
P (459)payments withheld 保留款额 GpZ}xY'|w,
P (460)payroll 工资单 E |K|AdL
P (461)payroll analysis 工资分析 }I 3m 8A
P (462)percentage profit on turnover 利润对营业额比率 q(9S4F
P (463)period cost 期间成本 iU/v; T(
P (464)perpetual inventory 永续盘存 iRI O~XVo
P (465)personal account 记名账户 b uu /Nz$
P (466)PEPT 项目评审法 {S$61ut
P (467)petty cash account 备用金账户 4/
?@ %
P (468)petty cash voucher 备用金凭证 U(rY,4'
P (469)physical inventory 实地盘存 =H_vR d
P (470)planning 计划 5kx-s6 `!
P (471)planning horizon 计划时限
