N (428)number of days stock 存货周转天数 +S9PML){h
N (429)number of weeks stock 存货周转周数 R#eg^7HfX
O (430)objective classification 客体分类 Phs-(3
O (431)obsolescence 陈旧 AIZBo@x g
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 !w2gGy:I>
O (434)operating budget 经营预算 "b,%8
O (435)operating lease 经营租赁 ?WFh',`:
O (436)operating statement 营业报表 |W7rr1]~S
O (437)operation time 操作时间 cdTsRS;E
O (438)operational control 经营控制 DC:)Ysuj
O (439)operational gearing 经营杠杆 }V
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O (440)operating plans 经营计划 GEe`ZhG,
O (441)opportunity cost 机会成本 L*]0" E
O (442)order 定单 }}T,W.#%u
O (443)ordinary shares 普通股 TH?9< C-C
O (444)out-of-date cheque 过期支票 "A[ b
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O (445)over capitalization 过分资本化 n]N 96oD
O (446)overhead 制造费用 x0Z5zV9
O (447)overhead absorption rate 制造费用分配率 }roG(
O (448)overhead cost 制造费用 0 rE(p2
O (449)overtrading 超过营业资金的经营 )/ |6'L-2
P (450)paid cheque 已付支票 50~K,Jx6B
P (451)paid-up share capital 认定股本 !;3PG9n3|h
P (452)parent company 母公司 ]R IVc3?;$
P (453)pareto distribution 帕累托分布 ?c#$dc"
P (454)participating preference shares 参与优先股 aGoE,5
P (455)partnership 合伙 .p&Yr%
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P (456)payable ledger 应付款项账户 ]Pc^#=(R0
P (457)payback 回收期 k\7:{ y@,
P (458)payments and receipts account 收入和支出报表 -<f;l _(
P (459)payments withheld 保留款额 %XTA;lrz
P (460)payroll 工资单 lE5v-z? &|
P (461)payroll analysis 工资分析 ]%dnKP~
P (462)percentage profit on turnover 利润对营业额比率 cQUC.TZ_
P (463)period cost 期间成本 ux-CpI
P (464)perpetual inventory 永续盘存 @pza>^wk
P (465)personal account 记名账户 K@:m/Z}|4
P (466)PEPT 项目评审法 8 0B>L
P (467)petty cash account 备用金账户 I+;-p ]~
P (468)petty cash voucher 备用金凭证 ]v 29 Rx
P (469)physical inventory 实地盘存 K : LL_,
P (470)planning 计划 ~;#MpG;e
P (471)planning horizon 计划时限
