N (428)number of days stock 存货周转天数 :-Pj )Y{I
N (429)number of weeks stock 存货周转周数 u v5@Alm
O (430)objective classification 客体分类 hq BRh+[
O (431)obsolescence 陈旧 v^ tKT &
O (432)off balance sheet finance 资产负债表外筹资 |`nVr>QF&
O (433)offer for sale 标价出售 D 4\I;M^
O (434)operating budget 经营预算 %c0;Bb-
O (435)operating lease 经营租赁 NSq"\A \
O (436)operating statement 营业报表 ^wlep1D
O (437)operation time 操作时间 mm
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O (438)operational control 经营控制 8`2K=`]ES+
O (439)operational gearing 经营杠杆 R32d(2%5K
O (440)operating plans 经营计划 vpDs5tUl
O (441)opportunity cost 机会成本 =Vs<DO{|4q
O (442)order 定单 ~iWSc8-
O (443)ordinary shares 普通股 ry0 =N^
O (444)out-of-date cheque 过期支票 > U)O@W)
O (445)over capitalization 过分资本化 #vSI_rt9I
O (446)overhead 制造费用 hs4r5[
O (447)overhead absorption rate 制造费用分配率 Fo#*_y 5\
O (448)overhead cost 制造费用 +[ zo2lBx
O (449)overtrading 超过营业资金的经营
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P (450)paid cheque 已付支票 kQ8 WO|bA
P (451)paid-up share capital 认定股本 W}RR_ Gu
P (452)parent company 母公司 ;qMlGXW*q
P (453)pareto distribution 帕累托分布 Mx"tUoU6z
P (454)participating preference shares 参与优先股 (a?Ip)`I
P (455)partnership 合伙 ooQ( bF
P (456)payable ledger 应付款项账户 9o`3g@6z
P (457)payback 回收期 Fn,|J[sC
P (458)payments and receipts account 收入和支出报表 e ?>suIB
P (459)payments withheld 保留款额 @Xmk Im
P (460)payroll 工资单 9x!y.gx
P (461)payroll analysis 工资分析 keOW{:^i
P (462)percentage profit on turnover 利润对营业额比率 9YABr>
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P (463)period cost 期间成本 Ox Z:5ps
P (464)perpetual inventory 永续盘存 ;[9Is\
P (465)personal account 记名账户 1*h7L<#|mQ
P (466)PEPT 项目评审法 k:Q<Uanc[
P (467)petty cash account 备用金账户 vvxj{fxb)
P (468)petty cash voucher 备用金凭证 =&b[V"
P (469)physical inventory 实地盘存 j`B{w
P (470)planning 计划 Q_.Fw\l$`
P (471)planning horizon 计划时限
