N (428)number of days stock 存货周转天数 1`1jSx5}.
N (429)number of weeks stock 存货周转周数 g(auB/0s
O (430)objective classification 客体分类 &zd@cr1
O (431)obsolescence 陈旧 ^W(ue]j}o
O (432)off balance sheet finance 资产负债表外筹资 %K+hG=3O
O (433)offer for sale 标价出售 d~MY
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O (434)operating budget 经营预算 ] g<$f#S
O (435)operating lease 经营租赁 H<}|n1w<
O (436)operating statement 营业报表 cuC'
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O (437)operation time 操作时间 ])G|U A.
O (438)operational control 经营控制 # >I_
O (439)operational gearing 经营杠杆 rb}fP
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O (440)operating plans 经营计划 cNT !}8
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O (441)opportunity cost 机会成本 dDSb1TM
O (442)order 定单 Wy\^}
O (443)ordinary shares 普通股 yN)(MmX'1
O (444)out-of-date cheque 过期支票 6ddRFpe
O (445)over capitalization 过分资本化 Pl!E$
O (446)overhead 制造费用 ck%.D%=
O (447)overhead absorption rate 制造费用分配率 <& 3[|Ca
O (448)overhead cost 制造费用 Y}xM&%
O (449)overtrading 超过营业资金的经营 8bQXC+bK
P (450)paid cheque 已付支票 H
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P (451)paid-up share capital 认定股本 r;)
31Tg
P (452)parent company 母公司 |Eh2#K0x4G
P (453)pareto distribution 帕累托分布 ]8R@2L3s
P (454)participating preference shares 参与优先股 t^Lb}A#$4
P (455)partnership 合伙 q sUBvq
P (456)payable ledger 应付款项账户 }t"K(oamm
P (457)payback 回收期 ~%lA!tsek
P (458)payments and receipts account 收入和支出报表 N iu
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P (459)payments withheld 保留款额 RT3(utwO
P (460)payroll 工资单 H)h^|A/vO
P (461)payroll analysis 工资分析 BQ<\[H;
P (462)percentage profit on turnover 利润对营业额比率 |'&$VzA
P (463)period cost 期间成本 4%zy$,|e
P (464)perpetual inventory 永续盘存 q"@#FS
P (465)personal account 记名账户 $UdBZT-
P (466)PEPT 项目评审法 PjX V.gz
P (467)petty cash account 备用金账户 .#Nf0
P (468)petty cash voucher 备用金凭证 8(&6*-7=
P (469)physical inventory 实地盘存 <7>1Z
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P (470)planning 计划 e v0>j4Q
P (471)planning horizon 计划时限