N (428)number of days stock 存货周转天数 } U\n:@:2B
N (429)number of weeks stock 存货周转周数 $0=f9+@5
O (430)objective classification 客体分类 [HL XWu3
O (431)obsolescence 陈旧 *\L\Bzm
O (432)off balance sheet finance 资产负债表外筹资 3%p^>D \
O (433)offer for sale 标价出售 h`;w/+/Zr
O (434)operating budget 经营预算 OLg=kF[[
O (435)operating lease 经营租赁 ^U)xQD"
O (436)operating statement 营业报表 +a
0 q?$\
O (437)operation time 操作时间 / p}^ Tpu
O (438)operational control 经营控制 unY+/p $
O (439)operational gearing 经营杠杆 5R"iF+p4
O (440)operating plans 经营计划 <xv@us7
O (441)opportunity cost 机会成本 Y|stxeOC
O (442)order 定单 jv_z%`
O (443)ordinary shares 普通股 Xt& rYv
O (444)out-of-date cheque 过期支票 P;G Rk6
O (445)over capitalization 过分资本化
D;*P'%_Z
O (446)overhead 制造费用 m W- 4
O (447)overhead absorption rate 制造费用分配率 gE;r
;#Jt4
O (448)overhead cost 制造费用 $q%r
}Cdg
O (449)overtrading 超过营业资金的经营 VB=$D|Ll
P (450)paid cheque 已付支票 z3> ldT
P (451)paid-up share capital 认定股本 _!2bZ:emG
P (452)parent company 母公司 W:VRLT>w>
P (453)pareto distribution 帕累托分布 HtFc+%=
P (454)participating preference shares 参与优先股 :QGgtTEV""
P (455)partnership 合伙 R+}7]tva6C
P (456)payable ledger 应付款项账户 h0ml#A
`h
P (457)payback 回收期 F`))qCgg]
P (458)payments and receipts account 收入和支出报表 QmxI ;l
P (459)payments withheld 保留款额 $z[FL=h)?+
P (460)payroll 工资单 <MdIQ;I8
P (461)payroll analysis 工资分析 {^(h*zxn
P (462)percentage profit on turnover 利润对营业额比率 0[E}[{t`
P (463)period cost 期间成本 &pCa{p
P (464)perpetual inventory 永续盘存 zp.-=)D4e
P (465)personal account 记名账户 /h6K"w=='!
P (466)PEPT 项目评审法 x6N)T4J(
P (467)petty cash account 备用金账户 l|{q8i#4V
P (468)petty cash voucher 备用金凭证 fD :BKJ
Q
P (469)physical inventory 实地盘存 w&F.LiX^
P (470)planning 计划 ^?<gz!(-
P (471)planning horizon 计划时限
