N (428)number of days stock 存货周转天数 8ICV"8(
N (429)number of weeks stock 存货周转周数 k#u)+e.'
O (430)objective classification 客体分类 t 1"#L_<e
O (431)obsolescence 陈旧 Zd%wX<hU"
O (432)off balance sheet finance 资产负债表外筹资 biBMd(6
O (433)offer for sale 标价出售 <VQ)}HW;k
O (434)operating budget 经营预算 uv<_.Jq]
O (435)operating lease 经营租赁 X,#~[%h$-=
O (436)operating statement 营业报表 eG8 l^[
O (437)operation time 操作时间 A 0U9,M
O (438)operational control 经营控制 kU=U u>
O (439)operational gearing 经营杠杆 |$e'y x6j
O (440)operating plans 经营计划 Cl!(F 6K*
O (441)opportunity cost 机会成本 @6UZC-M 0
O (442)order 定单 8D,*_p
O (443)ordinary shares 普通股 ,|}mo+rb-
O (444)out-of-date cheque 过期支票 s@5~Hy eI
O (445)over capitalization 过分资本化 esQ$. L
O (446)overhead 制造费用 #^Pab^Y3r-
O (447)overhead absorption rate 制造费用分配率 Kop(+]Q&n
O (448)overhead cost 制造费用 %''L7o.#a
O (449)overtrading 超过营业资金的经营 ;gSRpTS:
P (450)paid cheque 已付支票 y+w,j]
P (451)paid-up share capital 认定股本 CaO-aL
P (452)parent company 母公司 K1 BBCe
P (453)pareto distribution 帕累托分布 J|DZi2o
P (454)participating preference shares 参与优先股 OG$v"Yf~
P (455)partnership 合伙 h.F=Fhx/1
P (456)payable ledger 应付款项账户 DcdEt=\)h
P (457)payback 回收期 &e;Qabwxva
P (458)payments and receipts account 收入和支出报表 (_<,Oj#*S
P (459)payments withheld 保留款额 lw[ c+F7
P (460)payroll 工资单 7gZ}Qy
P (461)payroll analysis 工资分析 f,Dic%$q
P (462)percentage profit on turnover 利润对营业额比率 FKz5,PeL
P (463)period cost 期间成本 Qubu;[0+a
P (464)perpetual inventory 永续盘存 v=0G& x=/
P (465)personal account 记名账户 *o4a<.hd2
P (466)PEPT 项目评审法 _oCNrjt9
P (467)petty cash account 备用金账户 X!/Sk1
P (468)petty cash voucher 备用金凭证 h9CTcWGt
P (469)physical inventory 实地盘存 .(.
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P (470)planning 计划
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P (471)planning horizon 计划时限
