N (428)number of days stock 存货周转天数 DI+]D~N
N (429)number of weeks stock 存货周转周数 &,A64y
O (430)objective classification 客体分类 %~L>1ShtU
O (431)obsolescence 陈旧
CYYkzcc^
O (432)off balance sheet finance 资产负债表外筹资 MYJg8 '[j
O (433)offer for sale 标价出售 'o|30LzYgQ
O (434)operating budget 经营预算 F<>!kK/c
O (435)operating lease 经营租赁 *f&EoUk}F
O (436)operating statement 营业报表 NI#X@
O (437)operation time 操作时间 p&+;w
O (438)operational control 经营控制 _XJ2fA )
O (439)operational gearing 经营杠杆 2
rw%H
O (440)operating plans 经营计划 kB?al#`
O (441)opportunity cost 机会成本 w0w G-R ?
O (442)order 定单 4wC+S9I#E^
O (443)ordinary shares 普通股 ?]D"k4
O (444)out-of-date cheque 过期支票 t`*! w|}(1
O (445)over capitalization 过分资本化 bM8If"
O (446)overhead 制造费用 M@ed>.
O (447)overhead absorption rate 制造费用分配率 06$!R/K
O (448)overhead cost 制造费用 hX`}Q4(k
O (449)overtrading 超过营业资金的经营 'smWLz}
P (450)paid cheque 已付支票 }*.0N;;C
P (451)paid-up share capital 认定股本 .>Ljnk
P (452)parent company 母公司 nJ~drG}TD
P (453)pareto distribution 帕累托分布 f$NM M
>z
P (454)participating preference shares 参与优先股 XGP6L 0j
P (455)partnership 合伙 64hk2a8
P (456)payable ledger 应付款项账户 4`JH&))}
P (457)payback 回收期 r.4LU
P (458)payments and receipts account 收入和支出报表 XsnF~)YW
P (459)payments withheld 保留款额 :Ad&$eg+
P (460)payroll 工资单 0a-:<zm
P (461)payroll analysis 工资分析 !9Aaj<yxm
P (462)percentage profit on turnover 利润对营业额比率 . e=C{
P (463)period cost 期间成本 EEGy!bff
P (464)perpetual inventory 永续盘存 m(pE5B(
P (465)personal account 记名账户 s
C9&Dgkk
P (466)PEPT 项目评审法 8\{^|y9-
P (467)petty cash account 备用金账户 <n]x#0p
P (468)petty cash voucher 备用金凭证 +$oF]OO
P (469)physical inventory 实地盘存 &f&z_WU
P (470)planning 计划 )M)7"PC
P (471)planning horizon 计划时限