N (428)number of days stock 存货周转天数 J)6f"{} &
N (429)number of weeks stock 存货周转周数 d0eMDIm3R\
O (430)objective classification 客体分类 6;k#|-GU&
O (431)obsolescence 陈旧 0 @~[SXR
O (432)off balance sheet finance 资产负债表外筹资 s7#w5fe
O (433)offer for sale 标价出售 R6*:Us0\FJ
O (434)operating budget 经营预算 t=Tu-2,k
O (435)operating lease 经营租赁 pS;jrq
I#
O (436)operating statement 营业报表 /X{:~*.z
O (437)operation time 操作时间 Q
>] v?4
O (438)operational control 经营控制 G ,An8GR%&
O (439)operational gearing 经营杠杆 1@im+
R?a
O (440)operating plans 经营计划 aovRm|aOo'
O (441)opportunity cost 机会成本 QD-#sU]
O (442)order 定单 Vnlns2pQl
O (443)ordinary shares 普通股 .-Ggvw
O (444)out-of-date cheque 过期支票 p=V (_
O (445)over capitalization 过分资本化 (%D*S_m'
O (446)overhead 制造费用 |/5j0
O (447)overhead absorption rate 制造费用分配率 MPhO#;v
O (448)overhead cost 制造费用 x!"S`AM
O (449)overtrading 超过营业资金的经营 MS)(\&N
P (450)paid cheque 已付支票 a
39Kl_\
P (451)paid-up share capital 认定股本 POdk0CuX
P (452)parent company 母公司 bzz=8n
P (453)pareto distribution 帕累托分布 FhVi|Va
P (454)participating preference shares 参与优先股 wK!4:]rhG
P (455)partnership 合伙 < {$zOF}
P (456)payable ledger 应付款项账户 Xkk m~sM6
P (457)payback 回收期 Ox#%Dm2
P (458)payments and receipts account 收入和支出报表 Yh\}
i
P (459)payments withheld 保留款额 "JzQCY^C
P (460)payroll 工资单 HZ* <BjE:"
P (461)payroll analysis 工资分析 ;9MsV.n
P (462)percentage profit on turnover 利润对营业额比率 epqX2`!V
P (463)period cost 期间成本 v,#*%Gn`%
P (464)perpetual inventory 永续盘存 L}7c{6!F7
P (465)personal account 记名账户 x'tYf^Va28
P (466)PEPT 项目评审法 o|FRG{TJ
P (467)petty cash account 备用金账户 h(*!s`1
P (468)petty cash voucher 备用金凭证 * _ {w0U)
P (469)physical inventory 实地盘存 S7vT=
P (470)planning 计划 $yS7u
P (471)planning horizon 计划时限