N (428)number of days stock 存货周转天数 !PCw-&
N (429)number of weeks stock 存货周转周数 UOWOOdWSB
O (430)objective classification 客体分类 tDuQ+|~M
O (431)obsolescence 陈旧 >E;&SX
O (432)off balance sheet finance 资产负债表外筹资 s+"[S%
O (433)offer for sale 标价出售 3@k;"pFa<
O (434)operating budget 经营预算 >R5qhVYFb
O (435)operating lease 经营租赁 @IaK:
O (436)operating statement 营业报表 3I)!.N[m
O (437)operation time 操作时间 \wmNeGC2
O (438)operational control 经营控制 O*af`J{
O (439)operational gearing 经营杠杆 {C=d9z~:
O (440)operating plans 经营计划 5 =Os
sAr
O (441)opportunity cost 机会成本 T=8>0D^v5
O (442)order 定单 <{C oM
O (443)ordinary shares 普通股 u8U
l +u
O (444)out-of-date cheque 过期支票 dXKv"*7l
O (445)over capitalization 过分资本化 l}>gG[q!
O (446)overhead 制造费用 dAOmqu,6
O (447)overhead absorption rate 制造费用分配率 AJRfl% 3
O (448)overhead cost 制造费用 F,CQAgx
O (449)overtrading 超过营业资金的经营 >\Qyg>Md]
P (450)paid cheque 已付支票 %@<}z|.4
P (451)paid-up share capital 认定股本 t I9$m[
P (452)parent company 母公司 &i`\`6 q
P (453)pareto distribution 帕累托分布 buGYHZu
P (454)participating preference shares 参与优先股 xg~
Baun
P (455)partnership 合伙 U
!@3['
P (456)payable ledger 应付款项账户 cw3JSz9
P (457)payback 回收期 q#v&&]N=
P (458)payments and receipts account 收入和支出报表 UQl3Tq4QM
P (459)payments withheld 保留款额 s[:e '#^
P (460)payroll 工资单 xACAtJ'gc
P (461)payroll analysis 工资分析 f1Ruaz-
P (462)percentage profit on turnover 利润对营业额比率
D7%`hU
P (463)period cost 期间成本
C\7qAR\
P (464)perpetual inventory 永续盘存 a;p3Me7
P (465)personal account 记名账户 u1yc
P (466)PEPT 项目评审法 *iB_$7n`
P (467)petty cash account 备用金账户 @DT${,.49
P (468)petty cash voucher 备用金凭证 ;
4nz'9+
P (469)physical inventory 实地盘存 2Y
&QJon)
P (470)planning 计划 N|eus3\E
P (471)planning horizon 计划时限