N (428)number of days stock 存货周转天数 m*L5xxc!
N (429)number of weeks stock 存货周转周数 ;PB_@Zg
O (430)objective classification 客体分类 Rt5,/Q0
O (431)obsolescence 陈旧 o!ZG@k?#
O (432)off balance sheet finance 资产负债表外筹资 T, +=ka$
O (433)offer for sale 标价出售 ,1g_{dMx
O (434)operating budget 经营预算 (j~T7og
O (435)operating lease 经营租赁 @M OaXe
O (436)operating statement 营业报表 !>"fDz<w`
O (437)operation time 操作时间 k*u6'IKi.4
O (438)operational control 经营控制 _s+G02/q1
O (439)operational gearing 经营杠杆 `M*jrkM]x
O (440)operating plans 经营计划 jJaMkF;f
O (441)opportunity cost 机会成本 l1#.rg
O (442)order 定单 ]bAVOKm-
O (443)ordinary shares 普通股 _R(9O?;q
O (444)out-of-date cheque 过期支票 rq^%)tR
O (445)over capitalization 过分资本化 M KX+'p\w
O (446)overhead 制造费用 1 +s;a]-C
O (447)overhead absorption rate 制造费用分配率 Go!{@xx>
O (448)overhead cost 制造费用 c^O&A\+;
O (449)overtrading 超过营业资金的经营 U {Knjo S
P (450)paid cheque 已付支票 1
{5t.
P (451)paid-up share capital 认定股本 h-//v~V)
P (452)parent company 母公司 oY5`r)C7
P (453)pareto distribution 帕累托分布 q`'"+` h
P (454)participating preference shares 参与优先股 Yg?BcY\
P (455)partnership 合伙 `dD_"Hdt
P (456)payable ledger 应付款项账户 f`KO#Wc
P (457)payback 回收期 }a/z.&x]V
P (458)payments and receipts account 收入和支出报表 Fg 8lX9L
P (459)payments withheld 保留款额 @)x*6 2r+
P (460)payroll 工资单 )7]y
zc
P (461)payroll analysis 工资分析 mo3A *|U
P (462)percentage profit on turnover 利润对营业额比率 |d z2Drc
P (463)period cost 期间成本 ]kXWeY <
P (464)perpetual inventory 永续盘存 :<s`)
P (465)personal account 记名账户 xmEom
P (466)PEPT 项目评审法 ;Xa
N
P (467)petty cash account 备用金账户 ML MetRP
P (468)petty cash voucher 备用金凭证 [Y$TVwFwX
P (469)physical inventory 实地盘存 .P`QCH;Ih
P (470)planning 计划 '
tHa5`
P (471)planning horizon 计划时限