N (428)number of days stock 存货周转天数 kO)+%'L!8
N (429)number of weeks stock 存货周转周数 !dcGBj
O (430)objective classification 客体分类 g %e"K nU
O (431)obsolescence 陈旧 QIb4ghm,
O (432)off balance sheet finance 资产负债表外筹资 ;) c 4
O (433)offer for sale 标价出售 1woBw>g
O (434)operating budget 经营预算 *LA2@9l
O (435)operating lease 经营租赁 <+r<3ZBA
O (436)operating statement 营业报表 `@tnEg
O (437)operation time 操作时间 12olVTuw
O (438)operational control 经营控制 H)5V
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O (439)operational gearing 经营杠杆 =rL^^MZp
O (440)operating plans 经营计划 :~PzTUz
O (441)opportunity cost 机会成本 (\qO~)[0
O (442)order 定单 wI{ED
O (443)ordinary shares 普通股 ^_0l(ke
O (444)out-of-date cheque 过期支票 S-Z s
O (445)over capitalization 过分资本化 OS{j5o
O (446)overhead 制造费用 =7l'3z8
O (447)overhead absorption rate 制造费用分配率 WU:r:m+
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O (448)overhead cost 制造费用 9$iDK$%
O (449)overtrading 超过营业资金的经营 .I1k+
P (450)paid cheque 已付支票 WF&?OHf2
P (451)paid-up share capital 认定股本 '*d);{D8
P (452)parent company 母公司 7%7 \2!0J}
P (453)pareto distribution 帕累托分布 ]!mC5Ea
P (454)participating preference shares 参与优先股 F,)\\$=,
P (455)partnership 合伙 P_y8[Y]?
P (456)payable ledger 应付款项账户 %9HL"
P (457)payback 回收期 MmL)CT
P (458)payments and receipts account 收入和支出报表 EW}7T3g
P (459)payments withheld 保留款额 NJqjW
P (460)payroll 工资单 4IUdlb
P (461)payroll analysis 工资分析 NAnccB D!{
P (462)percentage profit on turnover 利润对营业额比率 lBN1OL[N
P (463)period cost 期间成本 ZPO+ #,
P (464)perpetual inventory 永续盘存 w1 5QqhlK
P (465)personal account 记名账户 X
8#Uk} /
P (466)PEPT 项目评审法 :@=;WB*0
P (467)petty cash account 备用金账户 k __MYb
P (468)petty cash voucher 备用金凭证 r}%2;!T
P (469)physical inventory 实地盘存 xoQ;fVNp
P (470)planning 计划 {<J(*K*\Jo
P (471)planning horizon 计划时限