N (428)number of days stock 存货周转天数 }D7q)_g=
N (429)number of weeks stock 存货周转周数 XZv(B^
O (430)objective classification 客体分类 }wh)I]]U
O (431)obsolescence 陈旧 Xw=>L#Q
O (432)off balance sheet finance 资产负债表外筹资 wn L\.%Y^
O (433)offer for sale 标价出售 /h ef3DV5I
O (434)operating budget 经营预算 ['MG/FKuv
O (435)operating lease 经营租赁 l!plw,PYC
O (436)operating statement 营业报表 1A4!zqT;
O (437)operation time 操作时间 4*4s{twG
O (438)operational control 经营控制 m"~^-mJ-
O (439)operational gearing 经营杠杆 [ =Y @Ul
O (440)operating plans 经营计划 (>x4X@b
O (441)opportunity cost 机会成本 lE Bt<
O (442)order 定单 u6A ReL 'f
O (443)ordinary shares 普通股 O;9'0-F ?
O (444)out-of-date cheque 过期支票 xq2{0q
O (445)over capitalization 过分资本化 m
?a&XZ
O (446)overhead 制造费用 -bo5/`x
O (447)overhead absorption rate 制造费用分配率 1Z?en
O (448)overhead cost 制造费用 )v-s de\
O (449)overtrading 超过营业资金的经营 }@Ij}Ab>
P (450)paid cheque 已付支票 !e ?GS"L~
P (451)paid-up share capital 认定股本 GNzk Vy:u
P (452)parent company 母公司 [lpzUB}<Yp
P (453)pareto distribution 帕累托分布 = h?WT*
P (454)participating preference shares 参与优先股 OAMsqeWYA
P (455)partnership 合伙 nk,X6o9%
P (456)payable ledger 应付款项账户 ]A:n]mL
P (457)payback 回收期 bb# F2r4
P (458)payments and receipts account 收入和支出报表 ,YYyFMC7S
P (459)payments withheld 保留款额 m]8rljo
P (460)payroll 工资单 'ao<gTUbu
P (461)payroll analysis 工资分析 ^[no Gjy
P (462)percentage profit on turnover 利润对营业额比率 M-3kF"
P (463)period cost 期间成本 IcMfZ {H1
P (464)perpetual inventory 永续盘存 .eA N`-t;
P (465)personal account 记名账户 0b9;v lGq$
P (466)PEPT 项目评审法 <=A1d\
P (467)petty cash account 备用金账户 _ji"## K
P (468)petty cash voucher 备用金凭证 .7Zb,r
P (469)physical inventory 实地盘存 ~6z<tyD^
P (470)planning 计划 ,y}?Z 8?63
P (471)planning horizon 计划时限
