N (428)number of days stock 存货周转天数 DUMC4+i
N (429)number of weeks stock 存货周转周数 z=j,-d%9
O (430)objective classification 客体分类 #trb4c{{5
O (431)obsolescence 陈旧 ww5UQs2sn
O (432)off balance sheet finance 资产负债表外筹资 3P|z`}Ka
O (433)offer for sale 标价出售 (^~0%1
O (434)operating budget 经营预算 Njmb{L]Cps
O (435)operating lease 经营租赁 aInh?-
O (436)operating statement 营业报表 r @URs;O=
O (437)operation time 操作时间 g@Z7
f y7
O (438)operational control 经营控制 3n)\D<f]#
O (439)operational gearing 经营杠杆 }I"k=>Ycns
O (440)operating plans 经营计划 6sQY)F7p
O (441)opportunity cost 机会成本 BmI'XB3'P
O (442)order 定单 9TUB3x^
O (443)ordinary shares 普通股 (o2.*x
O (444)out-of-date cheque 过期支票 ,R7RXpP7t
O (445)over capitalization 过分资本化 eAK=ylF;
O (446)overhead 制造费用 M!b-;{;'
O (447)overhead absorption rate 制造费用分配率 lhBu?q
O (448)overhead cost 制造费用 bNG7A[|B
O (449)overtrading 超过营业资金的经营 }Ryrd!3bY
P (450)paid cheque 已付支票 p1']+4r%
P (451)paid-up share capital 认定股本 v@1f,d
P (452)parent company 母公司 wl0 i3)e:
P (453)pareto distribution 帕累托分布 ZRP[N)Ld$
P (454)participating preference shares 参与优先股 n%d7`?tm4
P (455)partnership 合伙 `G<|5pe
P (456)payable ledger 应付款项账户 [N_)V kpr
P (457)payback 回收期 Is(ZVI
P (458)payments and receipts account 收入和支出报表 >l =;6QL
P (459)payments withheld 保留款额 2rrC y C
P (460)payroll 工资单 eEX* \1Gg
P (461)payroll analysis 工资分析 (L,>P`CR6
P (462)percentage profit on turnover 利润对营业额比率 ]owcx=5q%'
P (463)period cost 期间成本 2SXy)m
!
P (464)perpetual inventory 永续盘存 j|IvDrm#
P (465)personal account 记名账户 $p\ 0/
P (466)PEPT 项目评审法 jP )VTk_
P (467)petty cash account 备用金账户 E.4 X,
P (468)petty cash voucher 备用金凭证 h9cx~/7,_)
P (469)physical inventory 实地盘存 LYMb)=u]
P (470)planning 计划 [g@.dr3t
P (471)planning horizon 计划时限