N (428)number of days stock 存货周转天数 Maxnk3n
N (429)number of weeks stock 存货周转周数 m+u>%Ys`
O (430)objective classification 客体分类 Vm.u3KE
O (431)obsolescence 陈旧 E"" /dC:B
O (432)off balance sheet finance 资产负债表外筹资 #m M&CscE
O (433)offer for sale 标价出售 /f6]XP\'`+
O (434)operating budget 经营预算 q2 f/#"k
O (435)operating lease 经营租赁 2fLd/x~
O (436)operating statement 营业报表 Q3/q%#q>
O (437)operation time 操作时间 IB?A]oN1{
O (438)operational control 经营控制 '|q :h
O (439)operational gearing 经营杠杆 NrU -%!Aw
O (440)operating plans 经营计划 sEj:%` l|
O (441)opportunity cost 机会成本 lZua" Ju
O (442)order 定单 EjF}yuq[
O (443)ordinary shares 普通股 sXydMk`J
O (444)out-of-date cheque 过期支票 JZv]tJWq
O (445)over capitalization 过分资本化 .*f;v 4!
O (446)overhead 制造费用 Sx ~_p3_5U
O (447)overhead absorption rate 制造费用分配率 q# 7 78
O (448)overhead cost 制造费用
b:3hKW
O (449)overtrading 超过营业资金的经营 H @3+K$|v
P (450)paid cheque 已付支票 *.+>
ur?t
P (451)paid-up share capital 认定股本 p/5!a~1'xN
P (452)parent company 母公司 Hc VPJ uD
P (453)pareto distribution 帕累托分布 i&3 0n#
P (454)participating preference shares 参与优先股 ?I0 i%nH
P (455)partnership 合伙 ljis3{kn""
P (456)payable ledger 应付款项账户 0 iE).Za0g
P (457)payback 回收期 V *m )h
P (458)payments and receipts account 收入和支出报表 6vjB; uS[
P (459)payments withheld 保留款额 Ly<;x^D
P (460)payroll 工资单 }?~uAU-
P (461)payroll analysis 工资分析 2(rZ@W l
P (462)percentage profit on turnover 利润对营业额比率 R P X`2zr
P (463)period cost 期间成本 T7T!v
P (464)perpetual inventory 永续盘存 YBCjcD[G
P (465)personal account 记名账户 Gu}x +hG
P (466)PEPT 项目评审法 'H'+6
P (467)petty cash account 备用金账户 g@y"
B6X
P (468)petty cash voucher 备用金凭证 xh6x
B|Z
P (469)physical inventory 实地盘存 w@ 5 /mf?
P (470)planning 计划 "^ = [*i
P (471)planning horizon 计划时限
