N (428)number of days stock 存货周转天数 /aV;EkyO,
N (429)number of weeks stock 存货周转周数 b
I"+b\K
O (430)objective classification 客体分类 CH9Psr78
O (431)obsolescence 陈旧 Tfq7<<0$N
O (432)off balance sheet finance 资产负债表外筹资 Q6PaT@gs
O (433)offer for sale 标价出售 \^o I3K0`
O (434)operating budget 经营预算 DbWaF5\yD
O (435)operating lease 经营租赁 (zr2b
O (436)operating statement 营业报表 {"PIS&]tR
O (437)operation time 操作时间 8&Md=ZvK`
O (438)operational control 经营控制 0ZM#..3sI
O (439)operational gearing 经营杠杆 -kk0zg
&|i
O (440)operating plans 经营计划 jhR`%aH4
O (441)opportunity cost 机会成本 O,PTY^
O (442)order 定单 I3qTSX-
O (443)ordinary shares 普通股 @#r6->%W
O (444)out-of-date cheque 过期支票 N?EeT}m _
O (445)over capitalization 过分资本化 t p<v
O (446)overhead 制造费用 vc%=V^)N7U
O (447)overhead absorption rate 制造费用分配率 b^:frjaE3
O (448)overhead cost 制造费用 2WK c;?
O (449)overtrading 超过营业资金的经营 m)l'i!Y
P (450)paid cheque 已付支票 mWUkkR(/
P (451)paid-up share capital 认定股本 =f?vpKq40
P (452)parent company 母公司 ,Dab(
P (453)pareto distribution 帕累托分布 v#|yr<
P (454)participating preference shares 参与优先股 'pnOHT
P (455)partnership 合伙 +mPVI
P (456)payable ledger 应付款项账户 XEBeoOX/
P (457)payback 回收期 ^ItL_4
P (458)payments and receipts account 收入和支出报表 b+`qGJrej
P (459)payments withheld 保留款额 7#&e0fw/I
P (460)payroll 工资单 2#(dfEAy
P (461)payroll analysis 工资分析 s^> >]
P (462)percentage profit on turnover 利润对营业额比率 OF} ."a
P (463)period cost 期间成本 S3UJ)@
E
P (464)perpetual inventory 永续盘存 (u4'*[o\t
P (465)personal account 记名账户 Q h{P>}
P (466)PEPT 项目评审法 o<gK"P
P (467)petty cash account 备用金账户 WF_v>g:g
P (468)petty cash voucher 备用金凭证 oFb~|>d
P (469)physical inventory 实地盘存 5?Ukf$)x
P (470)planning 计划 'gtcy
P (471)planning horizon 计划时限