N (428)number of days stock 存货周转天数 f'M([gn^_
N (429)number of weeks stock 存货周转周数 [1z.JfC :S
O (430)objective classification 客体分类 B;piO-hH
O (431)obsolescence 陈旧 7 Z?
Hyv
O (432)off balance sheet finance 资产负债表外筹资 5;HCNwX
O (433)offer for sale 标价出售 U: )Gc
O (434)operating budget 经营预算 bUYjmb2g)
O (435)operating lease 经营租赁 ov
i^bNQ
O (436)operating statement 营业报表 !?|xeQ}
O (437)operation time 操作时间 _w'_l>I
O (438)operational control 经营控制 sN#ju5
O (439)operational gearing 经营杠杆 Y;
to9Kv$
O (440)operating plans 经营计划 N8J(RR9O
O (441)opportunity cost 机会成本 h b8L[ 4
O (442)order 定单 (<e<Q~(
O (443)ordinary shares 普通股 (S?DK
PnR
O (444)out-of-date cheque 过期支票 NBLjBa%eL
O (445)over capitalization 过分资本化 3Y&4yIx
O (446)overhead 制造费用 h[
<l2fy
O (447)overhead absorption rate 制造费用分配率 ' d?6 L
O (448)overhead cost 制造费用 +m/n~-6q
O (449)overtrading 超过营业资金的经营 VC%.u.< F
P (450)paid cheque 已付支票 o-;/x)
P (451)paid-up share capital 认定股本 Ap4.c8f?Q-
P (452)parent company 母公司
f"zmN G'
P (453)pareto distribution 帕累托分布 IcGX~zWr
P (454)participating preference shares 参与优先股 "{Y6.)x
P (455)partnership 合伙 V\l@_%D[(v
P (456)payable ledger 应付款项账户 sc6NON#
P (457)payback 回收期 H
/={RuU
P (458)payments and receipts account 收入和支出报表 YhC|hDC
P (459)payments withheld 保留款额 QBN\wL8g
P (460)payroll 工资单 /{W6]6^
P (461)payroll analysis 工资分析 m^,VEV>
P (462)percentage profit on turnover 利润对营业额比率 w~Vqg:'\$
P (463)period cost 期间成本 #l3)3k*;
P (464)perpetual inventory 永续盘存 BL"7_phM,
P (465)personal account 记名账户 (vvD<S*
P (466)PEPT 项目评审法 :fq4oHA#
P (467)petty cash account 备用金账户 m
-hZ5i
P (468)petty cash voucher 备用金凭证 WJ[>p
ELT,
P (469)physical inventory 实地盘存 @7V~CNB
+
P (470)planning 计划 aUA)p}/:
P (471)planning horizon 计划时限