N (428)number of days stock 存货周转天数 *b}lF4O?
N (429)number of weeks stock 存货周转周数 i'wAE:Xe
O (430)objective classification 客体分类 d[^~'V
O (431)obsolescence 陈旧 >P $;79<
O (432)off balance sheet finance 资产负债表外筹资 w{90`
O (433)offer for sale 标价出售 B0!"A
O (434)operating budget 经营预算 O
Wj@<N
O (435)operating lease 经营租赁 H0R&2#YD
O (436)operating statement 营业报表 VZ](uF BY
O (437)operation time 操作时间 A7`1-#
O (438)operational control 经营控制 k`p74M
Wu
O (439)operational gearing 经营杠杆 9Q-*@6G
O (440)operating plans 经营计划 M7+h(\H]2
O (441)opportunity cost 机会成本 UNi`P9D]3
O (442)order 定单 01. &>Duw
O (443)ordinary shares 普通股 j"@93D~
O (444)out-of-date cheque 过期支票 M
z;[ +p
O (445)over capitalization 过分资本化 ^ Dt#$Z
O (446)overhead 制造费用 qTo-pAG`
O (447)overhead absorption rate 制造费用分配率 dVo.Czyd
O (448)overhead cost 制造费用 U*P. :BvG
O (449)overtrading 超过营业资金的经营 <K4,7J$}h
P (450)paid cheque 已付支票 Ze3X$%kWi
P (451)paid-up share capital 认定股本 t
6^l `6:p
P (452)parent company 母公司 u@%
r
P (453)pareto distribution 帕累托分布 5W@jfh)
P (454)participating preference shares 参与优先股 gxMfu?zk"
P (455)partnership 合伙 \y{Tn@7
P (456)payable ledger 应付款项账户 pdEiqLhH
P (457)payback 回收期
$4T2z-
P (458)payments and receipts account 收入和支出报表 OOz[-j>'Y+
P (459)payments withheld 保留款额 b(I2m
P (460)payroll 工资单 `\6?WXk3T
P (461)payroll analysis 工资分析 1G'`2ATF*
P (462)percentage profit on turnover 利润对营业额比率 uH;-z_Wpn!
P (463)period cost 期间成本 _:B1_rz7,
P (464)perpetual inventory 永续盘存 c9nH}/I_
P (465)personal account 记名账户 NAzX". g
P (466)PEPT 项目评审法 |s)?cpb
P (467)petty cash account 备用金账户 a9?y`{%L
P (468)petty cash voucher 备用金凭证 cFF*Z=L_
P (469)physical inventory 实地盘存 lM[XS4/TRa
P (470)planning 计划 y{a$y}7#X
P (471)planning horizon 计划时限