N (428)number of days stock 存货周转天数 ^<CVQ8R7
N (429)number of weeks stock 存货周转周数 2|je{
O (430)objective classification 客体分类
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O (431)obsolescence 陈旧 /sA&}kX}E
O (432)off balance sheet finance 资产负债表外筹资 5daq}
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O (433)offer for sale 标价出售 3PNdc}h
O (434)operating budget 经营预算 F^u12R)
O (435)operating lease 经营租赁 |sZqqgZ-
O (436)operating statement 营业报表 Q1,sjLO-a
O (437)operation time 操作时间 >$4#G)s
O (438)operational control 经营控制 ,dIev<
O (439)operational gearing 经营杠杆 R/hIXO
O (440)operating plans 经营计划 D<S C
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O (441)opportunity cost 机会成本 Y,}_LS$f
O (442)order 定单 @sXv5kZ:
O (443)ordinary shares 普通股 %\m"Y
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O (444)out-of-date cheque 过期支票 S[Du
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O (445)over capitalization 过分资本化 Za:j;u
Y
O (446)overhead 制造费用 $H)^o!
O (447)overhead absorption rate 制造费用分配率 e}UQN:1
O (448)overhead cost 制造费用 yH/A9L,Z
O (449)overtrading 超过营业资金的经营 R /+$ :
P (450)paid cheque 已付支票 ` =>}*GS
P (451)paid-up share capital 认定股本 4Z)s8sD KW
P (452)parent company 母公司 yix[zfQt0
P (453)pareto distribution 帕累托分布 jc5[r;#
P (454)participating preference shares 参与优先股 3Qy@^"
P (455)partnership 合伙 <Y]LY
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P (456)payable ledger 应付款项账户 }| DspO
P (457)payback 回收期 '$9o(m#
P (458)payments and receipts account 收入和支出报表 N''QQBUD
P (459)payments withheld 保留款额 }s~c(sL?;
P (460)payroll 工资单 Q\$3l'W
P (461)payroll analysis 工资分析 o`bc/3!
P (462)percentage profit on turnover 利润对营业额比率 /WuYg
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P (463)period cost 期间成本 r]3-}:vU
P (464)perpetual inventory 永续盘存 bKQho31a'
P (465)personal account 记名账户 b:dN )m
P (466)PEPT 项目评审法 p#@ #$u-
P (467)petty cash account 备用金账户 -> cL)
P (468)petty cash voucher 备用金凭证 y{ur'**l
P (469)physical inventory 实地盘存 ~a
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P (470)planning 计划 4{P+p!4
P (471)planning horizon 计划时限