N (428)number of days stock 存货周转天数 NgQ {'H[Y
N (429)number of weeks stock 存货周转周数 /mF%uI>:
O (430)objective classification 客体分类 !/sXG\
O (431)obsolescence 陈旧 ?HAWw'QW
O (432)off balance sheet finance 资产负债表外筹资 l '<gkwX
O (433)offer for sale 标价出售 j8_WEjG
O (434)operating budget 经营预算 ney6
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O (435)operating lease 经营租赁 |?i-y3N
O (436)operating statement 营业报表 G"3D"7fa
O (437)operation time 操作时间 >Y!5c 2~`;
O (438)operational control 经营控制 I~gU3(
O (439)operational gearing 经营杠杆 eBlVb*nmq
O (440)operating plans 经营计划 BbnY9"
O (441)opportunity cost 机会成本 2:Zb'Mj
O (442)order 定单 d>VerZZU
O (443)ordinary shares 普通股 u#ag|b/C:
O (444)out-of-date cheque 过期支票 rs`H':a
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O (445)over capitalization 过分资本化 *&^`Uk,[
O (446)overhead 制造费用 2a3i]e5Kt
O (447)overhead absorption rate 制造费用分配率 ULkjY1&
O (448)overhead cost 制造费用 uF/l,[0v
O (449)overtrading 超过营业资金的经营 3T+#d-\
P (450)paid cheque 已付支票 "at*G>+
P (451)paid-up share capital 认定股本 gk1I1)p
P (452)parent company 母公司 ]KBzuz%
P (453)pareto distribution 帕累托分布 S8TJnv`?'
P (454)participating preference shares 参与优先股 ^~E?7{BL
P (455)partnership 合伙 \,+act"v
P (456)payable ledger 应付款项账户 ^
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P (457)payback 回收期 /n"Ib)M
P (458)payments and receipts account 收入和支出报表 aq@/sMn
P (459)payments withheld 保留款额 Wz`MEyj
P (460)payroll 工资单 Lp`q[Z*
P (461)payroll analysis 工资分析 f,wB.MN
P (462)percentage profit on turnover 利润对营业额比率 /\q1,}M
P (463)period cost 期间成本 tg_v\n
P (464)perpetual inventory 永续盘存 j,?>Q4G
P (465)personal account 记名账户 07:CcT
P (466)PEPT 项目评审法 FZ)_WaqGf
P (467)petty cash account 备用金账户 dj3}Tjt
P (468)petty cash voucher 备用金凭证 :7
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P (469)physical inventory 实地盘存 *fQ$s
P (470)planning 计划 !yI , ~`Z
P (471)planning horizon 计划时限