N (428)number of days stock 存货周转天数 'F~SNIay
N (429)number of weeks stock 存货周转周数 ?bA]U:
O (430)objective classification 客体分类 f|E'eFrFk
O (431)obsolescence 陈旧 SkUP9
O (432)off balance sheet finance 资产负债表外筹资 jd'R2e
O (433)offer for sale 标价出售 WF0>R^SpZ
O (434)operating budget 经营预算 F+r6/e6a
O (435)operating lease 经营租赁 d7gSkna`5c
O (436)operating statement 营业报表 ^:j:;\;
O (437)operation time 操作时间 mmK_xu~f28
O (438)operational control 经营控制
l0_O<
O (439)operational gearing 经营杠杆 WR1,J0UU6
O (440)operating plans 经营计划 pU/.|Sh
O (441)opportunity cost 机会成本 %c{)'X
O (442)order 定单 oI/ThM`=q
O (443)ordinary shares 普通股 |th )Q
O (444)out-of-date cheque 过期支票 ,FO|'l
O (445)over capitalization 过分资本化 bm?TMhC
O (446)overhead 制造费用 {`
O (447)overhead absorption rate 制造费用分配率 t$|6}BX
O (448)overhead cost 制造费用 (k45k/PAP
O (449)overtrading 超过营业资金的经营 /HD2F_XA
P (450)paid cheque 已付支票 PS1~6f"D
P (451)paid-up share capital 认定股本 N `MQHQ1
P (452)parent company 母公司 ~`.%n7
P (453)pareto distribution 帕累托分布 |&Wo-;Ud
P (454)participating preference shares 参与优先股 "TI?
qoz
P (455)partnership 合伙 2uEu,YC
P (456)payable ledger 应付款项账户 5}ah%
P (457)payback 回收期 h^,a 1'
P (458)payments and receipts account 收入和支出报表 #YdU,y=B
P (459)payments withheld 保留款额 j=4>In?x
P (460)payroll 工资单 ;zODp+4@Q
P (461)payroll analysis 工资分析 ,//=yW
P (462)percentage profit on turnover 利润对营业额比率 AR^Di`n!
P (463)period cost 期间成本 [8#l~
|U
P (464)perpetual inventory 永续盘存 UPF=X)!M
P (465)personal account 记名账户 r>o6}Mx$
P (466)PEPT 项目评审法 6 H.Da]hk
P (467)petty cash account 备用金账户 v<W++X7z
P (468)petty cash voucher 备用金凭证 qMOD TM~+
P (469)physical inventory 实地盘存 $_kU)<e3
P (470)planning 计划 _L>n!"E/
P (471)planning horizon 计划时限