N (428)number of days stock 存货周转天数 S[v Rw]*
N (429)number of weeks stock 存货周转周数 Z;hyi'rPJ
O (430)objective classification 客体分类 ;t}'X[U
O (431)obsolescence 陈旧 xJ-*%'(KZ
O (432)off balance sheet finance 资产负债表外筹资 Zp`~}LV{
O (433)offer for sale 标价出售 ASR-a't 6
O (434)operating budget 经营预算 9hy'DcSy,
O (435)operating lease 经营租赁 ;v_ls)_,-
O (436)operating statement 营业报表 dgXg kB'
O (437)operation time 操作时间 I-, >DLG
O (438)operational control 经营控制 7aQ n;
O (439)operational gearing 经营杠杆 -,^WaB7u\
O (440)operating plans 经营计划
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O (441)opportunity cost 机会成本 ;|!MI'Af
O (442)order 定单 x9%-pl P
O (443)ordinary shares 普通股 #& V5H{
O (444)out-of-date cheque 过期支票 .a:Z!KF
O (445)over capitalization 过分资本化 Lyr2(^#:
O (446)overhead 制造费用 ^>^ \ CP]
O (447)overhead absorption rate 制造费用分配率 frc {>u~t
O (448)overhead cost 制造费用 MKC$; >i
O (449)overtrading 超过营业资金的经营 0~]QIdu{AR
P (450)paid cheque 已付支票 E_3r[1l
P (451)paid-up share capital 认定股本 EjSD4
P (452)parent company 母公司
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P (453)pareto distribution 帕累托分布 zmb@*/fK
P (454)participating preference shares 参与优先股 v
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P (455)partnership 合伙 `VZZ^K9zR
P (456)payable ledger 应付款项账户 |{f~Ks%
P (457)payback 回收期 kwlC[G$j7
P (458)payments and receipts account 收入和支出报表 | ]# + v@
P (459)payments withheld 保留款额 IY)5.E
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P (460)payroll 工资单 G#0,CLGN^
P (461)payroll analysis 工资分析 ;&
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P (462)percentage profit on turnover 利润对营业额比率 BI.V0@qZ
P (463)period cost 期间成本 1Nj=B_T
P (464)perpetual inventory 永续盘存 o?wt$j-
P (465)personal account 记名账户 kOipH |.x
P (466)PEPT 项目评审法 2 .f|2: I
P (467)petty cash account 备用金账户 A S|Rd+ .
P (468)petty cash voucher 备用金凭证 QKccrAo
P (469)physical inventory 实地盘存 C3} Aq8$6
P (470)planning 计划 P}@*Z>j:#
P (471)planning horizon 计划时限
