N (428)number of days stock 存货周转天数 N,.awA{
N (429)number of weeks stock 存货周转周数 Ec^2tx"=
O (430)objective classification 客体分类 "1` w>(=
O (431)obsolescence 陈旧 v^ ;vH$B
O (432)off balance sheet finance 资产负债表外筹资 m*\LO%s]E
O (433)offer for sale 标价出售 ":qS9vW
O (434)operating budget 经营预算 2`> (LH
O (435)operating lease 经营租赁 c7R&/JV
O (436)operating statement 营业报表 I}m>t}QRI_
O (437)operation time 操作时间 t ^}"8
O (438)operational control 经营控制 \FF|b"E_=
O (439)operational gearing 经营杠杆 cQsSJBZ[v5
O (440)operating plans 经营计划 x=X&b%09
O (441)opportunity cost 机会成本 1bHQB$%z
O (442)order 定单 rV2>;FG
O (443)ordinary shares 普通股 c` N_MP
O (444)out-of-date cheque 过期支票 N34bB>_
O (445)over capitalization 过分资本化 n a
0Zb
O (446)overhead 制造费用 [z6P]eC7
O (447)overhead absorption rate 制造费用分配率 @Y<fj^]k
O (448)overhead cost 制造费用 Q.\vN-(
O (449)overtrading 超过营业资金的经营 K)}Vr8,V
P (450)paid cheque 已付支票 0DN&HMI#
P (451)paid-up share capital 认定股本 LR'~:46#u
P (452)parent company 母公司 SR`A]EC(V
P (453)pareto distribution 帕累托分布 1 lJ^$ U
P (454)participating preference shares 参与优先股
;F"Tu
P (455)partnership 合伙 'Mhnu2d
P (456)payable ledger 应付款项账户 6j!a*u:}"
P (457)payback 回收期 6Wo Ff
P (458)payments and receipts account 收入和支出报表 !1@ o Z(
P (459)payments withheld 保留款额 *~w? @,}
P (460)payroll 工资单 !3o/c w9
P (461)payroll analysis 工资分析 P7REE_<1
P (462)percentage profit on turnover 利润对营业额比率 lQ"t# b+
P (463)period cost 期间成本 QUg<~q)Oq
P (464)perpetual inventory 永续盘存 #a'CoJs
P (465)personal account 记名账户 ,d
F Y]
P (466)PEPT 项目评审法 v[ R_6
P (467)petty cash account 备用金账户 F!2VTPm9z
P (468)petty cash voucher 备用金凭证 Z=< D`
P (469)physical inventory 实地盘存 G^SDB!/@J
P (470)planning 计划 1v<uA9A%[
P (471)planning horizon 计划时限
