N (428)number of days stock 存货周转天数 xXb7/.*qE
N (429)number of weeks stock 存货周转周数 N"/J1
O (430)objective classification 客体分类 JG ^fu*K
O (431)obsolescence 陈旧 .X1xpi%
O (432)off balance sheet finance 资产负债表外筹资 <S[]VXy
O (433)offer for sale 标价出售 ;]gj:6M
O (434)operating budget 经营预算 +"} #4
O (435)operating lease 经营租赁 `L~gERW#
O (436)operating statement 营业报表 6&oaxAp<s
O (437)operation time 操作时间 aI. 5w9
O (438)operational control 经营控制 zX]4DLl,
O (439)operational gearing 经营杠杆 g \.O5H9Od
O (440)operating plans 经营计划 GN1Q \8)o
O (441)opportunity cost 机会成本 RnV#[bM{
O (442)order 定单 Cx~,wk;=
O (443)ordinary shares 普通股 bi{G
:x
t
O (444)out-of-date cheque 过期支票 y@XE ! L
O (445)over capitalization 过分资本化 i tYTV?bd
O (446)overhead 制造费用 1&Z#$i D
O (447)overhead absorption rate 制造费用分配率 $sILCn
O (448)overhead cost 制造费用 < @.
!\
O (449)overtrading 超过营业资金的经营 .gQYN2#zb
P (450)paid cheque 已付支票 WRCf [5
P (451)paid-up share capital 认定股本 uKA-<nM._c
P (452)parent company 母公司
M4H~]Ftn
P (453)pareto distribution 帕累托分布 R6m6bsZ`
P (454)participating preference shares 参与优先股 =|+%^)E
P (455)partnership 合伙 c`Q#4e]%_
P (456)payable ledger 应付款项账户 bU4l|i;j
P (457)payback 回收期 ntr& ? H
P (458)payments and receipts account 收入和支出报表 c)`=wDi
P (459)payments withheld 保留款额 ew+>?a'&L
P (460)payroll 工资单 Q]1s*P
P (461)payroll analysis 工资分析
Cl>|*h+m
P (462)percentage profit on turnover 利润对营业额比率 `;
+UWdAR
P (463)period cost 期间成本 f|+aa6hN
P (464)perpetual inventory 永续盘存 +b
sc3
P (465)personal account 记名账户 @| 2sF
P (466)PEPT 项目评审法 61SbBJ6[
P (467)petty cash account 备用金账户 h"}c_l Y9
P (468)petty cash voucher 备用金凭证 0_&5S`tj
P (469)physical inventory 实地盘存 ]Uj7f4)k
P (470)planning 计划 `g+Kv&546
P (471)planning horizon 计划时限
