N (428)number of days stock 存货周转天数 "AT&!t[J
N (429)number of weeks stock 存货周转周数 cNdu.c[@
O (430)objective classification 客体分类 ~&lQNl3`m6
O (431)obsolescence 陈旧 5? ^]1P_
O (432)off balance sheet finance 资产负债表外筹资 ]MC/t5vC u
O (433)offer for sale 标价出售 3wV86tH%
O (434)operating budget 经营预算 0Wa#lkn$I
O (435)operating lease 经营租赁
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O (436)operating statement 营业报表 g<M0|eX@~
O (437)operation time 操作时间 ?(]a*~rx
O (438)operational control 经营控制 @8|~+y8,
O (439)operational gearing 经营杠杆 <MRC%!.
O (440)operating plans 经营计划 bAUHUPe
O (441)opportunity cost 机会成本 LOe4c0C6Ca
O (442)order 定单 !>\9t9
O (443)ordinary shares 普通股 AzZi{Q ?
O (444)out-of-date cheque 过期支票 X>2?
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O (445)over capitalization 过分资本化 fv :L\
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O (446)overhead 制造费用 n1_ %Td
O (447)overhead absorption rate 制造费用分配率 ] OU
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O (448)overhead cost 制造费用 ^n
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O (449)overtrading 超过营业资金的经营 b7Yq_ %+
P (450)paid cheque 已付支票 #U\$@4D
P (451)paid-up share capital 认定股本 k
9cK b f@
P (452)parent company 母公司 C:Vv!u
P (453)pareto distribution 帕累托分布 &Y{F?
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P (454)participating preference shares 参与优先股 /; +oz
P (455)partnership 合伙 V!mWn|lf
P (456)payable ledger 应付款项账户 6e
zcS}:+
P (457)payback 回收期 :#qUMiu$
P (458)payments and receipts account 收入和支出报表 -P2 @mx%
P (459)payments withheld 保留款额 .a {QA
P (460)payroll 工资单 ehU"*9
P (461)payroll analysis 工资分析 8 ` a,D5U:
P (462)percentage profit on turnover 利润对营业额比率 Q^nG0 <q+
P (463)period cost 期间成本 r;9z 5'
P (464)perpetual inventory 永续盘存 /GyEV Cc
P (465)personal account 记名账户 D$ ej+s7
P (466)PEPT 项目评审法 8*vFdoE_oO
P (467)petty cash account 备用金账户 #T[%6(QW
P (468)petty cash voucher 备用金凭证 -E:( w<];
P (469)physical inventory 实地盘存 iFSJ4 W(
P (470)planning 计划 %S c=_ %6
P (471)planning horizon 计划时限
