N (428)number of days stock 存货周转天数 PBc.}TSGj
N (429)number of weeks stock 存货周转周数 !)FM/Xj,o
O (430)objective classification 客体分类 1A^~gYr
O (431)obsolescence 陈旧 F?TxViL
O (432)off balance sheet finance 资产负债表外筹资 #0V$KC*>
O (433)offer for sale 标价出售 )>a
bB?RZ
O (434)operating budget 经营预算 ZbD_AP
O (435)operating lease 经营租赁
Au(zvgP
O (436)operating statement 营业报表 R`sU5 :n
O (437)operation time 操作时间 2A'!kd$2
O (438)operational control 经营控制 k \rzvo=U
O (439)operational gearing 经营杠杆 E(N?.i-%$
O (440)operating plans 经营计划 x2/L`q"M?=
O (441)opportunity cost 机会成本 OLp;eb1g
O (442)order 定单 cD5c&+,&I
O (443)ordinary shares 普通股 r*CI6yP
O (444)out-of-date cheque 过期支票 $Kw)BnV
O (445)over capitalization 过分资本化 g(){wCI
O (446)overhead 制造费用 3}V`]B#a
O (447)overhead absorption rate 制造费用分配率 bAS('R;4
O (448)overhead cost 制造费用 MM8@0t'E
O (449)overtrading 超过营业资金的经营 X~wkqI#d%E
P (450)paid cheque 已付支票 No#1Ik w
P (451)paid-up share capital 认定股本 OW!cydA-
P (452)parent company 母公司 0]%0wbY1
P (453)pareto distribution 帕累托分布 @y?<Kv}s
P (454)participating preference shares 参与优先股 }+ ";W) R
P (455)partnership 合伙 t-7^deG'/n
P (456)payable ledger 应付款项账户 WxwSb`U|
P (457)payback 回收期 @=4K%SCw
P (458)payments and receipts account 收入和支出报表 M5DQ{d<r
P (459)payments withheld 保留款额 ~u|k1
P (460)payroll 工资单 ti$d.Kc(
P (461)payroll analysis 工资分析 X-,scm
P (462)percentage profit on turnover 利润对营业额比率 5=]q+&y\H
P (463)period cost 期间成本 lYEMrr!KQw
P (464)perpetual inventory 永续盘存 ')ZxWYT
O^
P (465)personal account 记名账户 CGmObN8~'F
P (466)PEPT 项目评审法 ".aypD)W
P (467)petty cash account 备用金账户 {hYH4a&Hb
P (468)petty cash voucher 备用金凭证 R(_UR)G0 @
P (469)physical inventory 实地盘存 XwWp4`Fd
P (470)planning 计划 z/09~Hc
P (471)planning horizon 计划时限