N (428)number of days stock 存货周转天数 3$R1ipb
N (429)number of weeks stock 存货周转周数 /~?*=}c^m
O (430)objective classification 客体分类 O/Crd/
O (431)obsolescence 陈旧 m(!FHPvN
O (432)off balance sheet finance 资产负债表外筹资 j^JPZ{ej?
O (433)offer for sale 标价出售 ZBthU")?
O (434)operating budget 经营预算 * u>\57W
O (435)operating lease 经营租赁 Gd=RyoJl
O (436)operating statement 营业报表 AkV#J,
3LC
O (437)operation time 操作时间 f6Ah6tb
O (438)operational control 经营控制 HV|,}Wks6s
O (439)operational gearing 经营杠杆
GVn!O1jio
O (440)operating plans 经营计划 M2Qr(K|
O (441)opportunity cost 机会成本 yf+)6D -9n
O (442)order 定单 da(<K}
O (443)ordinary shares 普通股 ^h6tr8yn
O (444)out-of-date cheque 过期支票 Y3b *a".X
O (445)over capitalization 过分资本化 i.m^/0!
O (446)overhead 制造费用 H{wl% G
O (447)overhead absorption rate 制造费用分配率 ,qxu|9L
O (448)overhead cost 制造费用 ZE}}W_
O (449)overtrading 超过营业资金的经营 m_]Y{3C
P (450)paid cheque 已付支票 :F?C)F
P (451)paid-up share capital 认定股本 iBaA9
P (452)parent company 母公司 :o3N;*o>)0
P (453)pareto distribution 帕累托分布 8ib:FF(= u
P (454)participating preference shares 参与优先股 K0>zxqY
P (455)partnership 合伙 o+'6`g'8
P (456)payable ledger 应付款项账户 {wKB;?fUvk
P (457)payback 回收期 7.oM
J
P (458)payments and receipts account 收入和支出报表 "to;\9lP
P (459)payments withheld 保留款额 mzgfFNm^G)
P (460)payroll 工资单 4pvMd
P (461)payroll analysis 工资分析 ;Y, y 4{H3
P (462)percentage profit on turnover 利润对营业额比率 g7H(PF?
P (463)period cost 期间成本 [(lW^-
P (464)perpetual inventory 永续盘存 H:|uw
P (465)personal account 记名账户 <P_-s*b
P (466)PEPT 项目评审法 h_'*XWd@
P (467)petty cash account 备用金账户 upmx $H>
P (468)petty cash voucher 备用金凭证 ~xFkU#
P (469)physical inventory 实地盘存 <hyKu
P (470)planning 计划 t6c4+D'{].
P (471)planning horizon 计划时限