N (428)number of days stock 存货周转天数 R)s:rJQ=p
N (429)number of weeks stock 存货周转周数 ML56k~"BL
O (430)objective classification 客体分类 Ls+2Zbh
O (431)obsolescence 陈旧 "n5N[1bk
O (432)off balance sheet finance 资产负债表外筹资 dn$!&
O (433)offer for sale 标价出售 y,,dCca
O (434)operating budget 经营预算 EaY?aAuS:
O (435)operating lease 经营租赁 ra
g Xn
O (436)operating statement 营业报表 N]=q|D
O (437)operation time 操作时间 y(yHt=r
O (438)operational control 经营控制 HJ[c M6$2
O (439)operational gearing 经营杠杆 @>2i+)=E5
O (440)operating plans 经营计划 !Pfr,a
O (441)opportunity cost 机会成本 q Y?j#fzi
O (442)order 定单 Pw`8Wj
O (443)ordinary shares 普通股 R=2FNP
O (444)out-of-date cheque 过期支票 ,G?WAOy,
O (445)over capitalization 过分资本化 h_,i&d@(
O (446)overhead 制造费用 wc^tgE
O (447)overhead absorption rate 制造费用分配率 ShP^A"Do
O (448)overhead cost 制造费用 TpwkD_fg
O (449)overtrading 超过营业资金的经营 +.b,AqJ/
P (450)paid cheque 已付支票 "
9wvPC ^
P (451)paid-up share capital 认定股本 hT&Y#fh
P (452)parent company 母公司 ,CcV/K
P (453)pareto distribution 帕累托分布 ,N
p0wg0
P (454)participating preference shares 参与优先股 w4{<n/"
P (455)partnership 合伙 x}I+Iggi
P (456)payable ledger 应付款项账户 Ee%%d
P (457)payback 回收期 U@)eTHv}6
P (458)payments and receipts account 收入和支出报表 V1`o%;j
P (459)payments withheld 保留款额 :v&$o'Sak
P (460)payroll 工资单 o&)8o5
P (461)payroll analysis 工资分析 ?(F6#"/E
P (462)percentage profit on turnover 利润对营业额比率 j[G
P (463)period cost 期间成本 )e=D(qd
P (464)perpetual inventory 永续盘存 N gGp
P (465)personal account 记名账户 BLf>_bUk
P (466)PEPT 项目评审法 V]e 8a"/[{
P (467)petty cash account 备用金账户 Vl=l?A8
P (468)petty cash voucher 备用金凭证 a;qryUyG
P (469)physical inventory 实地盘存 +RM SA^
P (470)planning 计划 -[9JJ/7y
P (471)planning horizon 计划时限