N (428)number of days stock 存货周转天数 ppAmN0=G
N (429)number of weeks stock 存货周转周数 _*O7l
O (430)objective classification 客体分类 @SU8 \:(U
O (431)obsolescence 陈旧 {eEBrJJeB
O (432)off balance sheet finance 资产负债表外筹资 d{er|$E?
O (433)offer for sale 标价出售 OENzG~
O (434)operating budget 经营预算 2 ]L=s3
O (435)operating lease 经营租赁 KMUK`tbaI
O (436)operating statement 营业报表 #v{ Y=$L
O (437)operation time 操作时间 60xa?8<cg
O (438)operational control 经营控制 :W~6F*A
O (439)operational gearing 经营杠杆 V?OuI
g%=:
O (440)operating plans 经营计划 u3U4U
K
O (441)opportunity cost 机会成本 "gFxfWIA
O (442)order 定单 7=}6H3|&
O (443)ordinary shares 普通股
):e+dt
O (444)out-of-date cheque 过期支票 cppL0myJ
O (445)over capitalization 过分资本化 j7K5SS_]
O (446)overhead 制造费用 &|)hCJu
O (447)overhead absorption rate 制造费用分配率 dVa!.q_3
O (448)overhead cost 制造费用 3)}(M
O (449)overtrading 超过营业资金的经营 \Ke8W,)ew
P (450)paid cheque 已付支票 TI}}1ScA'
P (451)paid-up share capital 认定股本 lK0s=4c{
P (452)parent company 母公司 .:
rmA8U[
P (453)pareto distribution 帕累托分布 zJ5hvDmC
P (454)participating preference shares 参与优先股 KacR?Al
P (455)partnership 合伙 t{!/#eQC
P (456)payable ledger 应付款项账户 ~e{H#*f&1/
P (457)payback 回收期 f0vJm
P (458)payments and receipts account 收入和支出报表 >QXzMN}o
P (459)payments withheld 保留款额 l09Fn>wa
P (460)payroll 工资单 F9-[%l
P (461)payroll analysis 工资分析 C;9t">prk
P (462)percentage profit on turnover 利润对营业额比率 <j;]!qFR
P (463)period cost 期间成本 <$%ql'=
P (464)perpetual inventory 永续盘存 2Zy_5>~
P (465)personal account 记名账户 ^o YPyk`9
P (466)PEPT 项目评审法 xq2V0Jp1u
P (467)petty cash account 备用金账户 ~/2g)IS
P (468)petty cash voucher 备用金凭证 `ruNA
>M
P (469)physical inventory 实地盘存 Jm4#V~w
P (470)planning 计划 k0L] R5W
P (471)planning horizon 计划时限