N (428)number of days stock 存货周转天数 t=Oq<r
N (429)number of weeks stock 存货周转周数 /#00'(oD
O (430)objective classification 客体分类 .?u<|4jE6
O (431)obsolescence 陈旧 ] hT\"5&6
O (432)off balance sheet finance 资产负债表外筹资 7n5gXiI"
O (433)offer for sale 标价出售 wa@Rlzij>
O (434)operating budget 经营预算 m.+h@
O (435)operating lease 经营租赁 2G8w&dtu
O (436)operating statement 营业报表 @ZIS
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O (437)operation time 操作时间 Sqa9+'
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O (438)operational control 经营控制 @g#5d|U);
O (439)operational gearing 经营杠杆 e(s0mbJE
O (440)operating plans 经营计划 Z#}sK5s
O (441)opportunity cost 机会成本 J|I*n
O (442)order 定单 {<{VJGY7T
O (443)ordinary shares 普通股 M+:5gMB'
O (444)out-of-date cheque 过期支票 `dm*vd
O (445)over capitalization 过分资本化 X2V+cre
O (446)overhead 制造费用 J?V$V
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O (447)overhead absorption rate 制造费用分配率 $2W#'_K+
O (448)overhead cost 制造费用 J!om"h
O (449)overtrading 超过营业资金的经营 \lg
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P (450)paid cheque 已付支票 k<1i.rh
P (451)paid-up share capital 认定股本 i@9
qp?eb
P (452)parent company 母公司 &-*l{"7p+%
P (453)pareto distribution 帕累托分布 _S) K+C|@
P (454)participating preference shares 参与优先股 uBts?02
P (455)partnership 合伙 z6w'XA1_+t
P (456)payable ledger 应付款项账户 N7s0Ua'-v
P (457)payback 回收期 IFBt#]
l0
P (458)payments and receipts account 收入和支出报表 #H7
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P (459)payments withheld 保留款额 \~8W0q.4M
P (460)payroll 工资单 W_@ b. 1
P (461)payroll analysis 工资分析 t0f7dU3e;L
P (462)percentage profit on turnover 利润对营业额比率 ^1 ){
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P (463)period cost 期间成本 YH58p&up
P (464)perpetual inventory 永续盘存 9 &r]k8K
P (465)personal account 记名账户 4
Y=0>FlY0
P (466)PEPT 项目评审法 (EcP'F*;;y
P (467)petty cash account 备用金账户 3u
j|jwL
P (468)petty cash voucher 备用金凭证 6-\Mf:%B
P (469)physical inventory 实地盘存 >\K=)/W2
P (470)planning 计划 -n7@r
P (471)planning horizon 计划时限