N (428)number of days stock 存货周转天数 .M[t5I'\
N (429)number of weeks stock 存货周转周数 SFEDR?s
O (430)objective classification 客体分类 ]R09-s 0$7
O (431)obsolescence 陈旧 ka`}lR
O (432)off balance sheet finance 资产负债表外筹资 lEQj62zIQ
O (433)offer for sale 标价出售 (
YZ2&
O (434)operating budget 经营预算 .%0a
O (435)operating lease 经营租赁 Qo(<>d
O (436)operating statement 营业报表 z 7cA5'c
O (437)operation time 操作时间 {?cF2K#
O (438)operational control 经营控制 ME5M;bz(
O (439)operational gearing 经营杠杆 79jnYjk
O (440)operating plans 经营计划 3^)c5kcI
O (441)opportunity cost 机会成本 ']^]z".H
O (442)order 定单 J'&K
O (443)ordinary shares 普通股 Smh=Q4,W
O (444)out-of-date cheque 过期支票 1:|o7`
O (445)over capitalization 过分资本化 mSEX?so=[
O (446)overhead 制造费用 Cf
v1nUW
O (447)overhead absorption rate 制造费用分配率 r'*#i>PkQD
O (448)overhead cost 制造费用 mZnsr@KF
O (449)overtrading 超过营业资金的经营 ?2gXF0+~Y2
P (450)paid cheque 已付支票 SapVS*yx@
P (451)paid-up share capital 认定股本 Wrm3U/>e
P (452)parent company 母公司 >@-BZJg/k
P (453)pareto distribution 帕累托分布 (K ]wk9a
P (454)participating preference shares 参与优先股 [KW)z#`
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P (455)partnership 合伙 iDsY5l
P (456)payable ledger 应付款项账户 {"N:2
P (457)payback 回收期 5RF*c,cNq
P (458)payments and receipts account 收入和支出报表 3n_t^=
P (459)payments withheld 保留款额 w H`GzB"
P (460)payroll 工资单 2c*}1
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P (461)payroll analysis 工资分析 95/;II
P (462)percentage profit on turnover 利润对营业额比率 J0t_wMJa
P (463)period cost 期间成本 +
:b"0pu-H
P (464)perpetual inventory 永续盘存 #! (2@N8
P (465)personal account 记名账户 m&MZn2u[4i
P (466)PEPT 项目评审法 6>'>BamX
P (467)petty cash account 备用金账户 <#./q LSR
P (468)petty cash voucher 备用金凭证 (r1"!~d@
P (469)physical inventory 实地盘存 W$z^U)|t
P (470)planning 计划 }
JUc!cH8z
P (471)planning horizon 计划时限