N (428)number of days stock 存货周转天数 Tks"GlE*D
N (429)number of weeks stock 存货周转周数 FJxb!-0&
O (430)objective classification 客体分类 Q}a(vlZ
O (431)obsolescence 陈旧 oTcf[<
O (432)off balance sheet finance 资产负债表外筹资 W5~!)Ec
O (433)offer for sale 标价出售 8U4In[4
O (434)operating budget 经营预算 H<P d&
O (435)operating lease 经营租赁 4gWlSm)
O (436)operating statement 营业报表 c%(Ndi
O (437)operation time 操作时间 (Jk[%_b>_
O (438)operational control 经营控制 VWzuV&;P
O (439)operational gearing 经营杠杆 G2+ gEg
O (440)operating plans 经营计划 tF./Jx]_
O (441)opportunity cost 机会成本 'C#[iRG4
O (442)order 定单 Q&"oh
O (443)ordinary shares 普通股 k`5K&
O (444)out-of-date cheque 过期支票 [;
ZC_fD
O (445)over capitalization 过分资本化 U;"J8
O (446)overhead 制造费用 #EB
Rc4>,
O (447)overhead absorption rate 制造费用分配率 rw0s$~'
O (448)overhead cost 制造费用 joZd
O (449)overtrading 超过营业资金的经营 PAxR?2m{
P (450)paid cheque 已付支票 dO,;k+
P (451)paid-up share capital 认定股本 '#.D`9YI<
P (452)parent company 母公司 NA`8 ^PZ
P (453)pareto distribution 帕累托分布 )UVekkq>Q
P (454)participating preference shares 参与优先股 |YfJ#Agm+
P (455)partnership 合伙 UN:qE oS
P (456)payable ledger 应付款项账户 \=&Z_6Mu
P (457)payback 回收期 >l=^3B,j
P (458)payments and receipts account 收入和支出报表 2~B5?(g
P (459)payments withheld 保留款额 'iDkAmvD
P (460)payroll 工资单 e$JATA
:j
P (461)payroll analysis 工资分析 L.}sN.
P (462)percentage profit on turnover 利润对营业额比率 U}5]Vm$]
P (463)period cost 期间成本 {LCKt/Z>P
P (464)perpetual inventory 永续盘存
Mm9*$g!R
P (465)personal account 记名账户 .3cD.']%
P (466)PEPT 项目评审法 AR&l9R[{N
P (467)petty cash account 备用金账户 8s-X
H
P (468)petty cash voucher 备用金凭证 02T'B&&~
P (469)physical inventory 实地盘存 $+Z2q<UT
P (470)planning 计划 *19a\m=>oi
P (471)planning horizon 计划时限