N (428)number of days stock 存货周转天数 (Hn,}(3S
N (429)number of weeks stock 存货周转周数 Y&&Y:+
V
O (430)objective classification 客体分类 VyI%^S
]sS
O (431)obsolescence 陈旧 y k#:.5H
O (432)off balance sheet finance 资产负债表外筹资 .<j8>1
O (433)offer for sale 标价出售 TIvLY5 HG
O (434)operating budget 经营预算 ZU:gNO0
O (435)operating lease 经营租赁 $OUa3!U_!
O (436)operating statement 营业报表 !W3Le$aL
O (437)operation time 操作时间 4$|G$ h
O (438)operational control 经营控制 9Qkww&VEk
O (439)operational gearing 经营杠杆 0<s)xaN>Y
O (440)operating plans 经营计划 3^fZUldf
O (441)opportunity cost 机会成本 2`Pk@,:_
O (442)order 定单 o%|1D'f^
O (443)ordinary shares 普通股 ^Krkf4fO
O (444)out-of-date cheque 过期支票 j"NqNv
O (445)over capitalization 过分资本化 > *_?^F_
O (446)overhead 制造费用 <<A@69"4n
O (447)overhead absorption rate 制造费用分配率 s@ q54
O (448)overhead cost 制造费用 cdh1~'q/
O (449)overtrading 超过营业资金的经营 i\<l&W
P (450)paid cheque 已付支票
m?m,w$K
P (451)paid-up share capital 认定股本 w?5b: W,
P (452)parent company 母公司 #h&?wE>
P (453)pareto distribution 帕累托分布 )q=1<V44d
P (454)participating preference shares 参与优先股 QUe.v b^O
P (455)partnership 合伙 .oe,# 1Qh{
P (456)payable ledger 应付款项账户 C2b.([HE
P (457)payback 回收期 m83i6"!H
P (458)payments and receipts account 收入和支出报表 I @z{G r
P (459)payments withheld 保留款额 ;0BCM(>Wo
P (460)payroll 工资单 `Y[zF1$kz^
P (461)payroll analysis 工资分析 ;N
j5N B7
P (462)percentage profit on turnover 利润对营业额比率 W !Xgse3
P (463)period cost 期间成本 $@U`zy"Y
P (464)perpetual inventory 永续盘存 ?(| !VLu
P (465)personal account 记名账户 * r %
P (466)PEPT 项目评审法 AX&1-U
P (467)petty cash account 备用金账户
\ (z)]D
P (468)petty cash voucher 备用金凭证 K crF=cA
P (469)physical inventory 实地盘存 i$F)h<OU+
P (470)planning 计划 "TxXrt%>A
P (471)planning horizon 计划时限
