N (428)number of days stock 存货周转天数 o'$jNciOW
N (429)number of weeks stock 存货周转周数 R9! Uo
O (430)objective classification 客体分类 hbc uK&
O (431)obsolescence 陈旧 2"-S<zM
O (432)off balance sheet finance 资产负债表外筹资 yu;SH[{Wi
O (433)offer for sale 标价出售 G\a8B#hg
O (434)operating budget 经营预算 {Ixg2=E\
O (435)operating lease 经营租赁 g38&P3/
O (436)operating statement 营业报表 3< = G?of
O (437)operation time 操作时间 ZKdeB3D
O (438)operational control 经营控制 ZlojbL@|4
O (439)operational gearing 经营杠杆 U bY EEY#
O (440)operating plans 经营计划 Z,.G%"i3C
O (441)opportunity cost 机会成本 .uE Pnz i
O (442)order 定单 {vE(l'
O (443)ordinary shares 普通股 1lpwZ"
O (444)out-of-date cheque 过期支票 L.=w?%:H=
O (445)over capitalization 过分资本化 Y+3!f#exm
O (446)overhead 制造费用 sk|=% }y
O (447)overhead absorption rate 制造费用分配率 )aX2jSp
O (448)overhead cost 制造费用 $.:mai
O (449)overtrading 超过营业资金的经营 v-! u\
P (450)paid cheque 已付支票 K2<~(78C
P (451)paid-up share capital 认定股本 W#Qmv^StZ
P (452)parent company 母公司 w%zRH
f8C
P (453)pareto distribution 帕累托分布 )}L? ?|#
P (454)participating preference shares 参与优先股 uZi.H
G{<)
P (455)partnership 合伙 ;2m<CSv!D
P (456)payable ledger 应付款项账户 wap3Kd>MP
P (457)payback 回收期 P5gN #G
P (458)payments and receipts account 收入和支出报表 A$WZF/x
P (459)payments withheld 保留款额 BQ jK8c<
P (460)payroll 工资单 Gc$gJnQio
P (461)payroll analysis 工资分析 g_Im; 1$
P (462)percentage profit on turnover 利润对营业额比率 dr<<! q /
P (463)period cost 期间成本 WGAXIQ
P (464)perpetual inventory 永续盘存 AE@NOM7u
P (465)personal account 记名账户 !SKV!xH9
P (466)PEPT 项目评审法 HBB{ m
P (467)petty cash account 备用金账户
^W7X(LQ*+
P (468)petty cash voucher 备用金凭证 wJlX4cT4YV
P (469)physical inventory 实地盘存 1J? dK|% b
P (470)planning 计划 g ` >og^7g
P (471)planning horizon 计划时限
