N (428)number of days stock 存货周转天数 n3@g{4~
N (429)number of weeks stock 存货周转周数 WRU@i;l
O (430)objective classification 客体分类 xF :poi
O (431)obsolescence 陈旧 vN6]6nUOiT
O (432)off balance sheet finance 资产负债表外筹资 qjRiTIp9q
O (433)offer for sale 标价出售 \gk3w,B?E
O (434)operating budget 经营预算 @8 yE(
O (435)operating lease 经营租赁 ,uD*FSp>
O (436)operating statement 营业报表 h"Yqm"U/
O (437)operation time 操作时间 >+c`GpZH
O (438)operational control 经营控制 [HZCnO|N
O (439)operational gearing 经营杠杆 yK2*~T,6@
O (440)operating plans 经营计划 K5c7>I%k
O (441)opportunity cost 机会成本 "1j\ZCXK_Z
O (442)order 定单 VRN9 yn2
O (443)ordinary shares 普通股 U"R.!=v
O (444)out-of-date cheque 过期支票 Q`wA"mw6k
O (445)over capitalization 过分资本化 eG)/&zQ8
O (446)overhead 制造费用 <raqp Oo&
O (447)overhead absorption rate 制造费用分配率 t>=y7n&q
O (448)overhead cost 制造费用 ~uD;_Y=u)r
O (449)overtrading 超过营业资金的经营 R`3>0LrC8
P (450)paid cheque 已付支票
b-=[(]_$h
P (451)paid-up share capital 认定股本 `8b6
/
P (452)parent company 母公司 nN]vu
P (453)pareto distribution 帕累托分布 K]]rOF
P (454)participating preference shares 参与优先股 Q24:G
P (455)partnership 合伙 |&pz,"(
P (456)payable ledger 应付款项账户 6+d"3-R.
P (457)payback 回收期 igbb=@QBJ
P (458)payments and receipts account 收入和支出报表 o>,z %+
P (459)payments withheld 保留款额 m$UT4,Ol
P (460)payroll 工资单 ;s/b_RN
P (461)payroll analysis 工资分析 :?XHZ
P (462)percentage profit on turnover 利润对营业额比率 V6!73 iY
P (463)period cost 期间成本 ?b' '
P (464)perpetual inventory 永续盘存 $.]t1e7s
P (465)personal account 记名账户 F vk:c-
P (466)PEPT 项目评审法 7JwWM2N?V
P (467)petty cash account 备用金账户 l8d%hQVqT
P (468)petty cash voucher 备用金凭证 D]`B;aE>A*
P (469)physical inventory 实地盘存 L$kAe1 V^m
P (470)planning 计划 v{*X@)$
P (471)planning horizon 计划时限