N (428)number of days stock 存货周转天数 9^!.!%6O$
N (429)number of weeks stock 存货周转周数 x~5,v5R^]
O (430)objective classification 客体分类 k\O<pG[U
O (431)obsolescence 陈旧 ~+' f[
!
^
O (432)off balance sheet finance 资产负债表外筹资 1R}9k)JQ
O (433)offer for sale 标价出售 ?>+uO0*S
O (434)operating budget 经营预算 >I
S4
O (435)operating lease 经营租赁 7;p/S#P:
O (436)operating statement 营业报表 !ldEy#"X
O (437)operation time 操作时间 1vq2`lWpx
O (438)operational control 经营控制 %/3+:}@G
O (439)operational gearing 经营杠杆 WuE]pm]c
O (440)operating plans 经营计划 igQzL*X
O (441)opportunity cost 机会成本 C+/EPPi
O (442)order 定单 gR!hN.I
O (443)ordinary shares 普通股 DTC
IVLV
O (444)out-of-date cheque 过期支票 'ij+MU1
O (445)over capitalization 过分资本化 nN&dtjoF
O (446)overhead 制造费用 L&+k`b
O (447)overhead absorption rate 制造费用分配率 _kBmKE
O (448)overhead cost 制造费用 ?xwi2<zz
O (449)overtrading 超过营业资金的经营 3DO*kM1s@
P (450)paid cheque 已付支票 K_+M?ap_
P (451)paid-up share capital 认定股本 fP<==DK
P (452)parent company 母公司 RK@K>)"f
P (453)pareto distribution 帕累托分布 =A5i84y.2u
P (454)participating preference shares 参与优先股 imADjBR]
P (455)partnership 合伙 U`)
";WN
P (456)payable ledger 应付款项账户 nrE.0Ue1
P (457)payback 回收期 7J3A]>qU
P (458)payments and receipts account 收入和支出报表 YN)qMI_`A
P (459)payments withheld 保留款额 "d-vs t5
P (460)payroll 工资单 NdJ]\>5oN,
P (461)payroll analysis 工资分析 n5"i'o{w
P (462)percentage profit on turnover 利润对营业额比率 kR1
12J9P
P (463)period cost 期间成本 Fdl0V:<
P (464)perpetual inventory 永续盘存 \0lQ1FrY
P (465)personal account 记名账户
vV"YgN:
P (466)PEPT 项目评审法 yUcU-pQ
P (467)petty cash account 备用金账户 R}(Rv3>Xx
P (468)petty cash voucher 备用金凭证
d3a!s
P (469)physical inventory 实地盘存 WMKxGZg"
P (470)planning 计划 I.t)sf,
P (471)planning horizon 计划时限