N (428)number of days stock 存货周转天数 cNtGjLpx;
N (429)number of weeks stock 存货周转周数 Y|_#yb
O (430)objective classification 客体分类 Jor>YB`X
O (431)obsolescence 陈旧 !lKO|Y
O (432)off balance sheet finance 资产负债表外筹资 R5g-b2Lm
O (433)offer for sale 标价出售 h=.|!u
O (434)operating budget 经营预算 jA$g0>
O (435)operating lease 经营租赁 wdS^`nz|
O (436)operating statement 营业报表 NKvBNf|D
O (437)operation time 操作时间 K~H)XJFF
O (438)operational control 经营控制 ah1d0eP
O (439)operational gearing 经营杠杆 m vO!Y
O (440)operating plans 经营计划 rIH/<@+
O (441)opportunity cost 机会成本 upg
?
O (442)order 定单 }&I\a
O (443)ordinary shares 普通股 mTz %;+|L
O (444)out-of-date cheque 过期支票 L{jJDd
O (445)over capitalization 过分资本化 ;&q}G1
O (446)overhead 制造费用 SUINV_>7
O (447)overhead absorption rate 制造费用分配率 "CLoM\M)
O (448)overhead cost 制造费用 rdhK&5x*
O (449)overtrading 超过营业资金的经营 QG*=N {%5
P (450)paid cheque 已付支票 -=iGl5P?
P (451)paid-up share capital 认定股本 9u
n]}7^
P (452)parent company 母公司 K*&M:u6E
P (453)pareto distribution 帕累托分布 'iA#lKG
P (454)participating preference shares 参与优先股 DZ92;m
P (455)partnership 合伙 'MRvH
lCM
P (456)payable ledger 应付款项账户 /:3:Ky3
P (457)payback 回收期 Nz_c]3_j
P (458)payments and receipts account 收入和支出报表 Q1jU{
P (459)payments withheld 保留款额 U`N|pPe:w
P (460)payroll 工资单 (+68s9XS7
P (461)payroll analysis 工资分析 @wy|l)%
P (462)percentage profit on turnover 利润对营业额比率 k!3X4;F!_
P (463)period cost 期间成本 4
z#{nZG
P (464)perpetual inventory 永续盘存 _BO:~x
P (465)personal account 记名账户 ,(dg]7
P (466)PEPT 项目评审法 v".q578
0B
P (467)petty cash account 备用金账户 R''nZ/R
P (468)petty cash voucher 备用金凭证 zI$^yk-vn
P (469)physical inventory 实地盘存 ?%%
'GX
P (470)planning 计划 gF-<%<RV
P (471)planning horizon 计划时限