N (428)number of days stock 存货周转天数 *{5p/}p
N (429)number of weeks stock 存货周转周数 b9b384Q1O
O (430)objective classification 客体分类 6g06s @kz
O (431)obsolescence 陈旧 {>$i)B
O (432)off balance sheet finance 资产负债表外筹资 = m]|C1x
O (433)offer for sale 标价出售 ~5g2~.&*
O (434)operating budget 经营预算 s$ZzS2d
O (435)operating lease 经营租赁 : $4
atm
O (436)operating statement 营业报表 JDe
G@N$
O (437)operation time 操作时间 /qM:;:N%j
O (438)operational control 经营控制 *M6'
GT1%c
O (439)operational gearing 经营杠杆 X!#rw= Q
O (440)operating plans 经营计划 &Z3g$R 9
O (441)opportunity cost 机会成本 *Y'nDv6_P
O (442)order 定单 s~(!m. R
O (443)ordinary shares 普通股 rV;X1x}l
O (444)out-of-date cheque 过期支票 B'<k*9=Nv8
O (445)over capitalization 过分资本化 HQqnJ;ns<
O (446)overhead 制造费用 i8 t% v
O (447)overhead absorption rate 制造费用分配率 QlT{8uw)
O (448)overhead cost 制造费用 6?GR+;/
O (449)overtrading 超过营业资金的经营 QCjC|T9
P (450)paid cheque 已付支票 Xo^P=uf%
P (451)paid-up share capital 认定股本 TrA&yXXL
P (452)parent company 母公司 6xI9%YDy
P (453)pareto distribution 帕累托分布 K`}8fU
P (454)participating preference shares 参与优先股 %A_h!3f&
P (455)partnership 合伙 vw(X9xa
P (456)payable ledger 应付款项账户 u~[=5r
P (457)payback 回收期 =SMI,
p&
P (458)payments and receipts account 收入和支出报表 -!w({rP
P (459)payments withheld 保留款额 Fb8~2N"3
P (460)payroll 工资单 v',%
P (461)payroll analysis 工资分析 phk fPvL{
P (462)percentage profit on turnover 利润对营业额比率 `?@7T-v
P (463)period cost 期间成本 ~\HGV+S!g}
P (464)perpetual inventory 永续盘存 Jw "fqr
P (465)personal account 记名账户 W`auQO
P (466)PEPT 项目评审法 !Miw.UmPm
P (467)petty cash account 备用金账户 i|M^QKvF
P (468)petty cash voucher 备用金凭证 9*`(*>S
P (469)physical inventory 实地盘存 p@`]9tLP(K
P (470)planning 计划 /4K ^-
P (471)planning horizon 计划时限