N (428)number of days stock 存货周转天数 Fv<`AU
N (429)number of weeks stock 存货周转周数 aM4k *|H?
O (430)objective classification 客体分类 r_;9'#&'
O (431)obsolescence 陈旧 H.UX,O@
O (432)off balance sheet finance 资产负债表外筹资 Mfv1Os:ST
O (433)offer for sale 标价出售 s=[h?kB
O (434)operating budget 经营预算 z5TuGYb<
O (435)operating lease 经营租赁 {/pm
<k=
O (436)operating statement 营业报表 /> 4"~q)
O (437)operation time 操作时间 0@AAulRl
O (438)operational control 经营控制 sN5B7)Vc
O (439)operational gearing 经营杠杆 Y3O#Q)-j$
O (440)operating plans 经营计划 ;qBu4'C)T
O (441)opportunity cost 机会成本 @Vu(XG
O (442)order 定单 c_elShK8#
O (443)ordinary shares 普通股 S]E.KLR?[;
O (444)out-of-date cheque 过期支票 V\6]n2
O (445)over capitalization 过分资本化 #h/Mbj~S
O (446)overhead 制造费用 K(q-?n`<
O (447)overhead absorption rate 制造费用分配率 )aX,% yK
O (448)overhead cost 制造费用 b:w?PC~O
O (449)overtrading 超过营业资金的经营 VcoOeAKL
P (450)paid cheque 已付支票 Q?X>E3=U
P (451)paid-up share capital 认定股本 fNrgdfo
P (452)parent company 母公司 2
=_gf
P (453)pareto distribution 帕累托分布 Ge<nxl<Bd
P (454)participating preference shares 参与优先股 a. z;t8
P (455)partnership 合伙 g(4xC7xK6
P (456)payable ledger 应付款项账户 KgR<E
P (457)payback 回收期 -+O
9<3ly
P (458)payments and receipts account 收入和支出报表 ~}<DG1!
P (459)payments withheld 保留款额 uIZWO.OdU
P (460)payroll 工资单 q/n,,!
P (461)payroll analysis 工资分析 GQ
|Mr{.;
P (462)percentage profit on turnover 利润对营业额比率 "Y\_
TtY
P (463)period cost 期间成本 HF(KN{0.B
P (464)perpetual inventory 永续盘存 q&d~
\{J
P (465)personal account 记名账户 L5,NP5RC
P (466)PEPT 项目评审法 nR`ov1RH
P (467)petty cash account 备用金账户 D::rGB?.b
P (468)petty cash voucher 备用金凭证 )wNP(
@$L
P (469)physical inventory 实地盘存 +!|9hF'
P (470)planning 计划 x*/S*!vx\
P (471)planning horizon 计划时限