N (428)number of days stock 存货周转天数 u{8:VX
N (429)number of weeks stock 存货周转周数 d:3OC&
O (430)objective classification 客体分类 j
eWI<ms
O (431)obsolescence 陈旧 ;Z!x\{-L
O (432)off balance sheet finance 资产负债表外筹资 y134m
O (433)offer for sale 标价出售 we&D"V
O (434)operating budget 经营预算 )SzgMbF6
O (435)operating lease 经营租赁 8fWk C<f}
O (436)operating statement 营业报表 -=4{X
R3
O (437)operation time 操作时间 'n/L1Fn
O (438)operational control 经营控制 lQKq{WLFx.
O (439)operational gearing 经营杠杆 U#g,XJ
O (440)operating plans 经营计划 w^E$R
O (441)opportunity cost 机会成本 s6(bTO.
O (442)order 定单 0P l>k'9
O (443)ordinary shares 普通股 #u/5
nm
O (444)out-of-date cheque 过期支票 U0@Qc}y
O (445)over capitalization 过分资本化 TrR=3_;.7
O (446)overhead 制造费用 ?!a8
'jfs
O (447)overhead absorption rate 制造费用分配率
p(fL'
J
O (448)overhead cost 制造费用 VI k]`)#
O (449)overtrading 超过营业资金的经营 ~%!"!Z4
P (450)paid cheque 已付支票 Lq]t6o]
P (451)paid-up share capital 认定股本 g27)$0&0
P (452)parent company 母公司 Wxa</n8S[n
P (453)pareto distribution 帕累托分布 a/TeBx#yG
P (454)participating preference shares 参与优先股 iyTKy+3A
P (455)partnership 合伙 0JU+v:J[=
P (456)payable ledger 应付款项账户 9}$'q$0R]
P (457)payback 回收期 qQp;i{X
P (458)payments and receipts account 收入和支出报表 q!y!=hI
P (459)payments withheld 保留款额 ~nRbb;M
P (460)payroll 工资单 "5@\"L
P (461)payroll analysis 工资分析 ,b9!\OWDF
P (462)percentage profit on turnover 利润对营业额比率 l5FKw;=K}:
P (463)period cost 期间成本 %
8P8h%%Z
P (464)perpetual inventory 永续盘存 ZmAo
9>'Kg
P (465)personal account 记名账户 +o|I@7f
P (466)PEPT 项目评审法
;(
[^+_/
P (467)petty cash account 备用金账户 p-kug]qX
P (468)petty cash voucher 备用金凭证 "R^0e
Nv$
P (469)physical inventory 实地盘存 U
TVqoCHA
P (470)planning 计划
*]*0uo
P (471)planning horizon 计划时限