N (428)number of days stock 存货周转天数 ?#m<\]S<
N (429)number of weeks stock 存货周转周数 f[Fgh@4cj
O (430)objective classification 客体分类 5U{4TeUH
O (431)obsolescence 陈旧 v0`qMBr1y
O (432)off balance sheet finance 资产负债表外筹资 lMwk.#
O (433)offer for sale 标价出售 jefNiEE[
O (434)operating budget 经营预算 cRh\USS
O (435)operating lease 经营租赁 8j
ggc#.
O (436)operating statement 营业报表 Fkcx+d
O (437)operation time 操作时间 _7lt(f[
S
O (438)operational control 经营控制 Y:%m;b$]
O (439)operational gearing 经营杠杆 1GG>.RCP
O (440)operating plans 经营计划 y98JiNq
O (441)opportunity cost 机会成本 &^&$!Xmu9
O (442)order 定单 o)tKH@`vE
O (443)ordinary shares 普通股 9 $o <
O (444)out-of-date cheque 过期支票 19F ;oFp
O (445)over capitalization 过分资本化 sK@Y!oF}\
O (446)overhead 制造费用 v._Egk0
O (447)overhead absorption rate 制造费用分配率 K[uY+!'1
O (448)overhead cost 制造费用 >'aG/(
O (449)overtrading 超过营业资金的经营 jj!N39f
P (450)paid cheque 已付支票 EWb(uWC8h
P (451)paid-up share capital 认定股本 jVad)2D
P (452)parent company 母公司 SqXy;S@
P (453)pareto distribution 帕累托分布 [J)/Et
P (454)participating preference shares 参与优先股 q]"2hLq
P (455)partnership 合伙 B;z;vrrL
P (456)payable ledger 应付款项账户 1mHwYT+
P (457)payback 回收期 4D^ M<Xn
P (458)payments and receipts account 收入和支出报表 HKTeqH_:
P (459)payments withheld 保留款额 $A;7Em
P (460)payroll 工资单 P>*Fj4Z~
P (461)payroll analysis 工资分析 48tcgFg[
P (462)percentage profit on turnover 利润对营业额比率 uW}Hvj;0a*
P (463)period cost 期间成本 J?U
A:u
P (464)perpetual inventory 永续盘存 5/B#) gm
P (465)personal account 记名账户 I %|@3=Yc
P (466)PEPT 项目评审法 \G$QNUU
P (467)petty cash account 备用金账户 FZe:co8Mu
P (468)petty cash voucher 备用金凭证 U~uwm/h
P (469)physical inventory 实地盘存 fav5e'[$
P (470)planning 计划 N;-/w ip
P (471)planning horizon 计划时限