N (428)number of days stock 存货周转天数 y6$5meh.T
N (429)number of weeks stock 存货周转周数 6%:N^B=%}
O (430)objective classification 客体分类 n:HF&j4C,
O (431)obsolescence 陈旧 2nk}'HBe
O (432)off balance sheet finance 资产负债表外筹资 dqcfs/XhP
O (433)offer for sale 标价出售 @zE_fL
O (434)operating budget 经营预算 [gU z9iU
O (435)operating lease 经营租赁 KN5.2pp
O (436)operating statement 营业报表 E:#VS~
O (437)operation time 操作时间 nNf/$h#;O
O (438)operational control 经营控制 y;uk|#qnPS
O (439)operational gearing 经营杠杆 $6R<)]6
O (440)operating plans 经营计划 H"m^u6Cmy-
O (441)opportunity cost 机会成本 eQA89 :j,
O (442)order 定单 wuI+$?
O (443)ordinary shares 普通股 st~f}w@
O (444)out-of-date cheque 过期支票 7n5bI\
O (445)over capitalization 过分资本化 {R\ "x|
O (446)overhead 制造费用 O]`CSTv'_
O (447)overhead absorption rate 制造费用分配率 '\P6NszY~
O (448)overhead cost 制造费用 H>k=V<
O (449)overtrading 超过营业资金的经营 jrG@
+" }
P (450)paid cheque 已付支票 4?;1cXXA
P (451)paid-up share capital 认定股本 klv ]+F&[
P (452)parent company 母公司 s@Y0"
P (453)pareto distribution 帕累托分布 nx84l 7<
P (454)participating preference shares 参与优先股 Jva&"}Cb
P (455)partnership 合伙 Busxg?=
P (456)payable ledger 应付款项账户 ! p458~|
P (457)payback 回收期 [T.kwQf4$
P (458)payments and receipts account 收入和支出报表 +!CG'qyN>
P (459)payments withheld 保留款额 c=h{^![$
P (460)payroll 工资单 "4zTP!Ow
P (461)payroll analysis 工资分析 nTyKZ(#u
P (462)percentage profit on turnover 利润对营业额比率
nz~3o
P (463)period cost 期间成本 ohOze\T)=
P (464)perpetual inventory 永续盘存 4cl}ouG
P (465)personal account 记名账户 )lE]DG!
P (466)PEPT 项目评审法 5l}v
P (467)petty cash account 备用金账户 ==~X8k|{E
P (468)petty cash voucher 备用金凭证 gM '_1zs
U
P (469)physical inventory 实地盘存 ['Hl$2 j
P (470)planning 计划 YOqGFi~`
P (471)planning horizon 计划时限