N (428)number of days stock 存货周转天数 A2P.5EN
N (429)number of weeks stock 存货周转周数 ? 5OK4cR
O (430)objective classification 客体分类 +4[9Eb'k=
O (431)obsolescence 陈旧 >5Y.
O (432)off balance sheet finance 资产负债表外筹资 @,W5K$Ka=
O (433)offer for sale 标价出售 W}%[i+
O (434)operating budget 经营预算 $}us+hGZ
O (435)operating lease 经营租赁 (>lH=&%zj
O (436)operating statement 营业报表 lWP]}Uy=5~
O (437)operation time 操作时间 Z:2%gU&W
O (438)operational control 经营控制 hyhm{RC?[
O (439)operational gearing 经营杠杆 ETdN<}m
O (440)operating plans 经营计划 zzd PR}VG
O (441)opportunity cost 机会成本 WH Ul.h
O (442)order 定单 oMoco tQ;$
O (443)ordinary shares 普通股 :C={Z}t/F
O (444)out-of-date cheque 过期支票 t2m7Yh5B
O (445)over capitalization 过分资本化 :1]J{,VG
O (446)overhead 制造费用 _U^G*EqL*
O (447)overhead absorption rate 制造费用分配率 rcH{"\F_/
O (448)overhead cost 制造费用 g!cW`B'
O (449)overtrading 超过营业资金的经营 .%M80X{5~
P (450)paid cheque 已付支票 %
<U0
P (451)paid-up share capital 认定股本 4 DV,f2:R4
P (452)parent company 母公司 &!wtH
P (453)pareto distribution 帕累托分布 yOk{l$+
P (454)participating preference shares 参与优先股 LIyb+rH#yg
P (455)partnership 合伙 GSfU*@L3
P (456)payable ledger 应付款项账户 eIhfhz?Q;#
P (457)payback 回收期 PO:sF]5
P (458)payments and receipts account 收入和支出报表 N]\)Ok
P (459)payments withheld 保留款额 # 00?]6`z
P (460)payroll 工资单 K @:t6
P (461)payroll analysis 工资分析 f=8{cK0j
P (462)percentage profit on turnover 利润对营业额比率 >
-(Zx
P (463)period cost 期间成本 }n"gX>e~
P (464)perpetual inventory 永续盘存 )Z\Zw~L
P (465)personal account 记名账户 5%@~"YCo
P (466)PEPT 项目评审法 OE _V6Er
P (467)petty cash account 备用金账户 TS=U%)Ik
P (468)petty cash voucher 备用金凭证 {L7+lz
P (469)physical inventory 实地盘存 wb##|XyK<c
P (470)planning 计划 T!^v^m@>y
P (471)planning horizon 计划时限