N (428)number of days stock 存货周转天数 A:/}`
N (429)number of weeks stock 存货周转周数 ;t}'X[U
O (430)objective classification 客体分类 Q/p(#/y#b
O (431)obsolescence 陈旧 yL.^ =
O (432)off balance sheet finance 资产负债表外筹资 l$F_"o?&S@
O (433)offer for sale 标价出售 .N5'.3
O (434)operating budget 经营预算 ASR-a't 6
O (435)operating lease 经营租赁 g[M]
i6h2
O (436)operating statement 营业报表 qYx!jA]O
O (437)operation time 操作时间 't7Z] G
O (438)operational control 经营控制 [q'eEN G
O (439)operational gearing 经营杠杆 dgXg kB'
O (440)operating plans 经营计划 2xDQ :=ec
O (441)opportunity cost 机会成本 h0|[etaf
O (442)order 定单 A^- iHm
O (443)ordinary shares 普通股 =nzFd-P
O (444)out-of-date cheque 过期支票 T)8p:}P!
O (445)over capitalization 过分资本化 m=H _?W;
O (446)overhead 制造费用 *|oPxQCtK
O (447)overhead absorption rate 制造费用分配率 ) !i !3
O (448)overhead cost 制造费用 J;~E<_"Hn
O (449)overtrading 超过营业资金的经营 7{-@}j`
P (450)paid cheque 已付支票 3)Zu[c[%'J
P (451)paid-up share capital 认定股本 q-YL]PgV
P (452)parent company 母公司 Tw x{' S
P (453)pareto distribution 帕累托分布 Rs2-94$!5
P (454)participating preference shares 参与优先股 [<yz)<<
P (455)partnership 合伙 G;NB\3 ~X
P (456)payable ledger 应付款项账户 !
tGiTzzp
P (457)payback 回收期 Xtkw Z 3
P (458)payments and receipts account 收入和支出报表 u#FXW_-TK
P (459)payments withheld 保留款额 /l ^y}o %?
P (460)payroll 工资单 k d+l k:
P (461)payroll analysis 工资分析 M|k&TTV
P (462)percentage profit on turnover 利润对营业额比率 ^#;RLSv
P (463)period cost 期间成本 -,^WaB7u\
P (464)perpetual inventory 永续盘存 7,h3V =^)Q
P (465)personal account 记名账户 JA<~xo[Q9
P (466)PEPT 项目评审法 P g
Syt
P (467)petty cash account 备用金账户 jn^fgH ?
P (468)petty cash voucher 备用金凭证 x9%-pl P
P (469)physical inventory 实地盘存 dMJ!>l>2
P (470)planning 计划 .Vmtx
P (471)planning horizon 计划时限
