N (428)number of days stock 存货周转天数 tB_ V%qH
N (429)number of weeks stock 存货周转周数 nrt0[E-&~
O (430)objective classification 客体分类 2jhVmK
O (431)obsolescence 陈旧 K,IOD
t
O (432)off balance sheet finance 资产负债表外筹资 /#:RYM'Tu
O (433)offer for sale 标价出售 5?O/Aub
O (434)operating budget 经营预算 Vj2GK"$v
O (435)operating lease 经营租赁 J`RNik*>
O (436)operating statement 营业报表 ,j_{IL690
O (437)operation time 操作时间 k2t?e:)3zr
O (438)operational control 经营控制 $--PA$H27
O (439)operational gearing 经营杠杆 ^F" *;8$
O (440)operating plans 经营计划 ,O[vxN1X*
O (441)opportunity cost 机会成本 HO@T2t[
O (442)order 定单 Tb y+Pd;
O (443)ordinary shares 普通股 Ra{B8)Q
O (444)out-of-date cheque 过期支票 =k$d8g
ez
O (445)over capitalization 过分资本化 ]UgAz
O (446)overhead 制造费用 `|/|ej]$P
O (447)overhead absorption rate 制造费用分配率 >
}4]51
s
O (448)overhead cost 制造费用 3LXpe8$lJ
O (449)overtrading 超过营业资金的经营 .\d0lJSr
P (450)paid cheque 已付支票 19N:9;Ixz
P (451)paid-up share capital 认定股本 b]JN23IS2
P (452)parent company 母公司 z!3Z^d`
P (453)pareto distribution 帕累托分布 -:~`g*3#
P (454)participating preference shares 参与优先股 lwY{rWo
P (455)partnership 合伙 KPR{5
P (456)payable ledger 应付款项账户
KbUX(9+B
P (457)payback 回收期 <oXsn.'\
P (458)payments and receipts account 收入和支出报表 qnS7z%H8
P (459)payments withheld 保留款额 62_$O"
P (460)payroll 工资单 ~>C >LH>
8
P (461)payroll analysis 工资分析 @i68%6H`?
P (462)percentage profit on turnover 利润对营业额比率 #NE^f2
P (463)period cost 期间成本 QVH_B+
Q
P (464)perpetual inventory 永续盘存 FO5SXwx
P (465)personal account 记名账户 C\; 8l}t
P (466)PEPT 项目评审法 AFFLnLA<L
P (467)petty cash account 备用金账户 \l2 s^7G_
P (468)petty cash voucher 备用金凭证 dJ!o/y6
P (469)physical inventory 实地盘存 >YfOR%mS4
P (470)planning 计划 |pgkl`
P (471)planning horizon 计划时限