N (428)number of days stock 存货周转天数 C.!_]Pxs
N (429)number of weeks stock 存货周转周数 smAC,-6]~
O (430)objective classification 客体分类 o[6y+ <'o
O (431)obsolescence 陈旧 ]"fsW 9s
O (432)off balance sheet finance 资产负债表外筹资 +:jT=V"X
O (433)offer for sale 标价出售 J#3{S]*v_
O (434)operating budget 经营预算 7q9gngT1LA
O (435)operating lease 经营租赁 `BZ&~vJ_
O (436)operating statement 营业报表 JbQZ!+
O (437)operation time 操作时间 _q>SE1j+W=
O (438)operational control 经营控制 ?Ce#BwQ>
O (439)operational gearing 经营杠杆 )E7 FA|
O (440)operating plans 经营计划 X}4}&
O (441)opportunity cost 机会成本 m)?5}ZwAH
O (442)order 定单 N1
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O (443)ordinary shares 普通股 jkrx]`A{~
O (444)out-of-date cheque 过期支票 w5~i^x
O (445)over capitalization 过分资本化 s0LA^2U
O (446)overhead 制造费用 `kBnSi o~
O (447)overhead absorption rate 制造费用分配率 |@VF.)_
O (448)overhead cost 制造费用 q(z7~:+qNr
O (449)overtrading 超过营业资金的经营 FJM;X-UOY
P (450)paid cheque 已付支票
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P (451)paid-up share capital 认定股本 s'a= _cN
P (452)parent company 母公司 R 4EEelSZu
P (453)pareto distribution 帕累托分布 ,qFA\cO*
P (454)participating preference shares 参与优先股 <ZPZk'53<f
P (455)partnership 合伙 &y_? rH
P (456)payable ledger 应付款项账户 _p
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P (457)payback 回收期 =LH}YUm
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P (458)payments and receipts account 收入和支出报表 -
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P (459)payments withheld 保留款额
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P (460)payroll 工资单 1IA5.@G:
P (461)payroll analysis 工资分析 $G?(OWI}l`
P (462)percentage profit on turnover 利润对营业额比率 @]
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P (463)period cost 期间成本 7t(Y;4<2
P (464)perpetual inventory 永续盘存 [F([
P (465)personal account 记名账户 M[Y4_$k<-
P (466)PEPT 项目评审法 qJs[i>P[W
P (467)petty cash account 备用金账户 9k2,3It
P (468)petty cash voucher 备用金凭证
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P (469)physical inventory 实地盘存 ,a(O`##Bn
P (470)planning 计划 ?g}kb
P (471)planning horizon 计划时限