N (428)number of days stock 存货周转天数 JgxA^>|9;
N (429)number of weeks stock 存货周转周数 8_+vb#M
O (430)objective classification 客体分类 U"/yB8!W
O (431)obsolescence 陈旧 \ p1K(H
O (432)off balance sheet finance 资产负债表外筹资 ZtKQ]jV&@
O (433)offer for sale 标价出售 A&;EV#]ge
O (434)operating budget 经营预算 % Mw' e/?
O (435)operating lease 经营租赁 lJ("6aT?
O (436)operating statement 营业报表
p5D5%B/
O (437)operation time 操作时间 rSzQUn<
O (438)operational control 经营控制 @OBHAoz%/
O (439)operational gearing 经营杠杆 #%:`p9p.S
O (440)operating plans 经营计划 p9k4w%
~:
O (441)opportunity cost 机会成本 ;!^ +N
O (442)order 定单 A4
}JZi6@
O (443)ordinary shares 普通股 8Yo-~,Gb
O (444)out-of-date cheque 过期支票 DXt]b,
O (445)over capitalization 过分资本化 )#)nBM
2\
O (446)overhead 制造费用 ?' TA!MR
O (447)overhead absorption rate 制造费用分配率 _+}-H
'7=
O (448)overhead cost 制造费用 DBLA% {05
O (449)overtrading 超过营业资金的经营 -MQZiq7H4
P (450)paid cheque 已付支票 xcAF
P (451)paid-up share capital 认定股本 (QA-"9v#i,
P (452)parent company 母公司 Dl>*L
P (453)pareto distribution 帕累托分布 T-hU+(+hg
P (454)participating preference shares 参与优先股 NW
}>pb9
P (455)partnership 合伙 x:=0.l#
P (456)payable ledger 应付款项账户 =I+l=;05Rd
P (457)payback 回收期 |E"Xavi>
P (458)payments and receipts account 收入和支出报表 (r
a:?B
P (459)payments withheld 保留款额 s$js5
ou
P (460)payroll 工资单 2Px$0&VN
P (461)payroll analysis 工资分析 Z TN:|IKT
P (462)percentage profit on turnover 利润对营业额比率 L`<T'3G
P (463)period cost 期间成本 .vCY%0oE
P (464)perpetual inventory 永续盘存 /UEV8
1
P (465)personal account 记名账户 i5ajM,i/K
P (466)PEPT 项目评审法 Ufm(2` FQ
P (467)petty cash account 备用金账户 CpUI|Rs
P (468)petty cash voucher 备用金凭证 fF8a 1XV
P (469)physical inventory 实地盘存 g,A.Y,})
P (470)planning 计划 vgU hN_rK
P (471)planning horizon 计划时限