N (428)number of days stock 存货周转天数 to|9)\
N (429)number of weeks stock 存货周转周数 PQ"%Z.F"
O (430)objective classification 客体分类 ~tuFjj^
O (431)obsolescence 陈旧 G( \1{"!
O (432)off balance sheet finance 资产负债表外筹资 ~[y+B0I3
O (433)offer for sale 标价出售 |B$\3,
O (434)operating budget 经营预算 \` ^Tbn:
O (435)operating lease 经营租赁 Giw
A$^Hg\
O (436)operating statement 营业报表 >D4Ez
O (437)operation time 操作时间 9:w,@Phe
O (438)operational control 经营控制 Lbp6I0&n
O (439)operational gearing 经营杠杆 z ;Nk& <?
O (440)operating plans 经营计划 9ufs6z
O (441)opportunity cost 机会成本 Z2jb>%
O (442)order 定单 @5G7bY7Nz
O (443)ordinary shares 普通股 iQ"F`C
O (444)out-of-date cheque 过期支票 f:&OOD o
O (445)over capitalization 过分资本化 }/0dfes
O (446)overhead 制造费用 5w{pX1z1
O (447)overhead absorption rate 制造费用分配率 *Y0,d`
O (448)overhead cost 制造费用 Fh$&puF2
O (449)overtrading 超过营业资金的经营
NT/B4'_@
P (450)paid cheque 已付支票 &it/@8yH
P (451)paid-up share capital 认定股本 !*UdY(
P (452)parent company 母公司 HWOH8q{f!
P (453)pareto distribution 帕累托分布 I'b]s~u
P (454)participating preference shares 参与优先股 .{Oq)^!ot
P (455)partnership 合伙 8~#Q *
P (456)payable ledger 应付款项账户 =T}uQ$X
P (457)payback 回收期 QXj(Urp
P (458)payments and receipts account 收入和支出报表 \%Q
rN+WQ
P (459)payments withheld 保留款额 #zs\Z]3#
P (460)payroll 工资单 wT yM9wz&
P (461)payroll analysis 工资分析 iZ\z!tH R
P (462)percentage profit on turnover 利润对营业额比率 Bt3=/<.\
P (463)period cost 期间成本 S]=Vr%irX
P (464)perpetual inventory 永续盘存 }?kO<)d
P (465)personal account 记名账户 zL8A?G)=M
P (466)PEPT 项目评审法 fGWK&nONyk
P (467)petty cash account 备用金账户
Z@/5~p
P (468)petty cash voucher 备用金凭证 fEv36xb2S
P (469)physical inventory 实地盘存 "]Td^Nxi
P (470)planning 计划 ~GYtU9s5
P (471)planning horizon 计划时限