N (428)number of days stock 存货周转天数 (V5_q,2
N (429)number of weeks stock 存货周转周数 zyTeF~_
O (430)objective classification 客体分类 qf#Ou
O (431)obsolescence 陈旧 /3{jeU.k
O (432)off balance sheet finance 资产负债表外筹资 cyL"?
vR*<
O (433)offer for sale 标价出售 Yv\>\?865
O (434)operating budget 经营预算 iLD}>=
O (435)operating lease 经营租赁 Dn1aaN6
O (436)operating statement 营业报表 @p~f*b4H?
O (437)operation time 操作时间 +/E`u|%|\]
O (438)operational control 经营控制 0CX2dk"UB^
O (439)operational gearing 经营杠杆 VG'M=O{)3
O (440)operating plans 经营计划 hX;JMQ915
O (441)opportunity cost 机会成本 =f4>
vo}@k
O (442)order 定单 9l<f?OzAO
O (443)ordinary shares 普通股 ZjLu qo
O (444)out-of-date cheque 过期支票 Wb4+U;C^!'
O (445)over capitalization 过分资本化 8iQ8s;@S&>
O (446)overhead 制造费用 u 6A!Sw
O (447)overhead absorption rate 制造费用分配率 z$C}V/Ey
O (448)overhead cost 制造费用 [M?'Nw/[S
O (449)overtrading 超过营业资金的经营 AUBZ7*VO
P (450)paid cheque 已付支票 EbXWCD
P (451)paid-up share capital 认定股本 H}vq2 |MN
P (452)parent company 母公司 Mwm9{1{
P (453)pareto distribution 帕累托分布 \\}tD@V"
P (454)participating preference shares 参与优先股 ;d5d$Np@m&
P (455)partnership 合伙 B*B}eXUph
P (456)payable ledger 应付款项账户 O(pa;&"
P (457)payback 回收期 m%
7T ~
P (458)payments and receipts account 收入和支出报表 @~1}n/
P (459)payments withheld 保留款额 xYSNop3
_
P (460)payroll 工资单 \+3amkBe
P (461)payroll analysis 工资分析 NFsj
~6F#
P (462)percentage profit on turnover 利润对营业额比率 H.-VfROi2
P (463)period cost 期间成本 GE?M. '!{{
P (464)perpetual inventory 永续盘存 o>~xrV`E
P (465)personal account 记名账户 <9Sg,ix't
P (466)PEPT 项目评审法 |%\>+/j$
P (467)petty cash account 备用金账户 B
eFCt;
P (468)petty cash voucher 备用金凭证 pT ]: TRPS
P (469)physical inventory 实地盘存 m6+4}= Cn
P (470)planning 计划
K%i9S;~
P (471)planning horizon 计划时限