N (428)number of days stock 存货周转天数 v4Nb/Y
N (429)number of weeks stock 存货周转周数 }1$8)zH
O (430)objective classification 客体分类 {0QA+[Yd&!
O (431)obsolescence 陈旧 ,e >ugI_;*
O (432)off balance sheet finance 资产负债表外筹资 $G=\i>R.
O (433)offer for sale 标价出售 VK|!aqA{b
O (434)operating budget 经营预算 AJmS 1 B
O (435)operating lease 经营租赁 C g&1
O (436)operating statement 营业报表 I A+>dr
O (437)operation time 操作时间 DO %YOv
O (438)operational control 经营控制 4&&j7$ aV
O (439)operational gearing 经营杠杆 uAJ _`o[
O (440)operating plans 经营计划 Um9=<*p
O (441)opportunity cost 机会成本 f[ER`!
O (442)order 定单 neZ_TT/3K
O (443)ordinary shares 普通股 2 _Pe/
O (444)out-of-date cheque 过期支票 sH&8"5BT%
O (445)over capitalization 过分资本化 7 IIM8/BI
O (446)overhead 制造费用 ^Jkj /n'
O (447)overhead absorption rate 制造费用分配率 C{>?~@z&5
O (448)overhead cost 制造费用 r[\47cG
O (449)overtrading 超过营业资金的经营 Pb~S{):
P (450)paid cheque 已付支票 Riw>cVi~
P (451)paid-up share capital 认定股本 mKn[>M1
P (452)parent company 母公司 s5z@`M5'm
P (453)pareto distribution 帕累托分布 7unu-P<C
P (454)participating preference shares 参与优先股 /
Sp+MB9
P (455)partnership 合伙 V];RQ Ws
P (456)payable ledger 应付款项账户 _VM J q9.
P (457)payback 回收期 /\\C&Px
P (458)payments and receipts account 收入和支出报表 7tr.&A^c
P (459)payments withheld 保留款额 N;D+]_;0|
P (460)payroll 工资单 ^Cak/5^K
P (461)payroll analysis 工资分析 dm.3. xXq
P (462)percentage profit on turnover 利润对营业额比率 gr-%9=U q
P (463)period cost 期间成本 z&- `<uV~
P (464)perpetual inventory 永续盘存 =]Ek 12.
P (465)personal account 记名账户 w'qV~rN~tc
P (466)PEPT 项目评审法 Y#N 'bvE|%
P (467)petty cash account 备用金账户 hA~}6Qn
P (468)petty cash voucher 备用金凭证 '7=*n_l
P (469)physical inventory 实地盘存 "<.b=mN-
P (470)planning 计划 S63L>p|ml
P (471)planning horizon 计划时限
