N (428)number of days stock 存货周转天数 &)"7am(S`
N (429)number of weeks stock 存货周转周数 H [_uVv;}6
O (430)objective classification 客体分类 Fy(nu-W
O (431)obsolescence 陈旧 [-:<z?(n4
O (432)off balance sheet finance 资产负债表外筹资 }
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O (433)offer for sale 标价出售 2XecP'+m
O (434)operating budget 经营预算 dx?njR
O (435)operating lease 经营租赁 Q
2SSJ
O (436)operating statement 营业报表 _'v }=:X
O (437)operation time 操作时间 8H%I|fm
O (438)operational control 经营控制 Z 9
q{r s
O (439)operational gearing 经营杠杆 $E9daUt8"J
O (440)operating plans 经营计划 "ZJ1`R=Mj
O (441)opportunity cost 机会成本 .^N#|hp^
O (442)order 定单 C$..w80/1
O (443)ordinary shares 普通股 yK>0[6 l
O (444)out-of-date cheque 过期支票 eM1;Nl
O (445)over capitalization 过分资本化 1R+ )T'in
O (446)overhead 制造费用 sKB -7
O (447)overhead absorption rate 制造费用分配率 +v[$lh+
O (448)overhead cost 制造费用 \Q?|g fJH
O (449)overtrading 超过营业资金的经营 7 L~ zI>2
P (450)paid cheque 已付支票 +'&_V011 <
P (451)paid-up share capital 认定股本 T>uWf#&pjs
P (452)parent company 母公司 VqO<+~M,E
P (453)pareto distribution 帕累托分布 Qdx`c^4m
P (454)participating preference shares 参与优先股 GFc
P (455)partnership 合伙 Bg+]_:<U
P (456)payable ledger 应付款项账户
V jB`~
P (457)payback 回收期 _F/lY\v m
P (458)payments and receipts account 收入和支出报表 M@2Qn-I
P (459)payments withheld 保留款额 1~xn[acy
P (460)payroll 工资单 f { 4G
P (461)payroll analysis 工资分析 "/K&qj
P (462)percentage profit on turnover 利润对营业额比率 <} Wy;!L
P (463)period cost 期间成本 E[Ws} n.
P (464)perpetual inventory 永续盘存 8h dAXWPn
P (465)personal account 记名账户 }$k`[ivBx(
P (466)PEPT 项目评审法 ]R0A{+]n
P (467)petty cash account 备用金账户 [TfV2j* e
P (468)petty cash voucher 备用金凭证
x V 1Z&l
P (469)physical inventory 实地盘存 Q"K >ML>0
P (470)planning 计划 7Ae,|k
P (471)planning horizon 计划时限
