N (428)number of days stock 存货周转天数 1Lc#m`Jln
N (429)number of weeks stock 存货周转周数 O_2pIbh
O (430)objective classification 客体分类 `n.5f[wC
O (431)obsolescence 陈旧 |EIng0a
O (432)off balance sheet finance 资产负债表外筹资 A^nvp!_
O (433)offer for sale 标价出售 spGb!Y`mR
O (434)operating budget 经营预算 }d[ kxo
O (435)operating lease 经营租赁 mf
A{3
O (436)operating statement 营业报表 TcyNIx
O (437)operation time 操作时间 J}*,HT *
O (438)operational control 经营控制 (jnzT=y
O (439)operational gearing 经营杠杆 ++bf#qS<8D
O (440)operating plans 经营计划 j?A/#
O (441)opportunity cost 机会成本 ED2a}Tt>Z
O (442)order 定单 uX"
H4lO~
O (443)ordinary shares 普通股 0QBiC]9
O (444)out-of-date cheque 过期支票 10G}{
O (445)over capitalization 过分资本化 5/q}`T9i%7
O (446)overhead 制造费用 G|[ =/>~B
O (447)overhead absorption rate 制造费用分配率 ob+b<HFv
O (448)overhead cost 制造费用 qPWP&k
O (449)overtrading 超过营业资金的经营 GX)u|g
P (450)paid cheque 已付支票 ,QOG!T4
P (451)paid-up share capital 认定股本 <>n0arAn
P (452)parent company 母公司 a Fc1|.Nm
P (453)pareto distribution 帕累托分布 dah[:rP,n{
P (454)participating preference shares 参与优先股 BIb4h
P (455)partnership 合伙 }wWKFX
P (456)payable ledger 应付款项账户 ,oORW/0iS
P (457)payback 回收期 !!qK=V|>
P (458)payments and receipts account 收入和支出报表
jPC[_g
P (459)payments withheld 保留款额 aC^\(wp[
P (460)payroll 工资单 pe0F0Ruy
P (461)payroll analysis 工资分析 Y_Eb'*PY
P (462)percentage profit on turnover 利润对营业额比率 \@-@Y
P (463)period cost 期间成本 NO2XA\
P (464)perpetual inventory 永续盘存 R]Vt Y7}i,
P (465)personal account 记名账户 w:??h4lt
P (466)PEPT 项目评审法 qBU-~"2t
P (467)petty cash account 备用金账户 'WMh8)
P (468)petty cash voucher 备用金凭证 E_gD:PPU5
P (469)physical inventory 实地盘存 tN[L@t9#cr
P (470)planning 计划 YSs)HV.8
P (471)planning horizon 计划时限