N (428)number of days stock 存货周转天数 MAR 'y8I
N (429)number of weeks stock 存货周转周数 Ty?c C **
O (430)objective classification 客体分类 dFB]~QEK
O (431)obsolescence 陈旧 _
]ip ajT
O (432)off balance sheet finance 资产负债表外筹资 L~O vY
O (433)offer for sale 标价出售 iOghb*aW
O (434)operating budget 经营预算 'o2Fa_|<#
O (435)operating lease 经营租赁 P/eeC"
O (436)operating statement 营业报表 -`h)$ &,
O (437)operation time 操作时间 194)QeoFw
O (438)operational control 经营控制 C ;W"wBz9
O (439)operational gearing 经营杠杆 &K#M*B ,*p
O (440)operating plans 经营计划 ~qKY) "gG
O (441)opportunity cost 机会成本 U?Zq6_M&
O (442)order 定单 6<QQ@5_
O (443)ordinary shares 普通股 ?);v`]
O (444)out-of-date cheque 过期支票 QA
`sx
O (445)over capitalization 过分资本化 Q Z
O (446)overhead 制造费用 B~ GbF*j
O (447)overhead absorption rate 制造费用分配率 Wqw1J=]
O (448)overhead cost 制造费用 BX7kO0 j
O (449)overtrading 超过营业资金的经营 I+!0 O
P (450)paid cheque 已付支票 #=A)X
lZMd
P (451)paid-up share capital 认定股本 45c $nuZ
P (452)parent company 母公司 IOmfF[
P (453)pareto distribution 帕累托分布 pz*3N
P (454)participating preference shares 参与优先股 O<?R)NH-P
P (455)partnership 合伙 wlqksG[B
P (456)payable ledger 应付款项账户 tS=(}2Q
P (457)payback 回收期 [RhO$c$[\
P (458)payments and receipts account 收入和支出报表 g}
cq K
P (459)payments withheld 保留款额 Bj;'qB>3
P (460)payroll 工资单 :crW9+
P (461)payroll analysis 工资分析 :DNY 7TvZ
P (462)percentage profit on turnover 利润对营业额比率 Ve; n}mJ?
P (463)period cost 期间成本 ;
4|15S
P (464)perpetual inventory 永续盘存 z Rr*7G
P (465)personal account 记名账户 @ q7I4
P (466)PEPT 项目评审法 V U3upy<
P (467)petty cash account 备用金账户 yvB. &<]No
P (468)petty cash voucher 备用金凭证 + =</&Tm
P (469)physical inventory 实地盘存 ?0SJfh
P (470)planning 计划 H<,gU`&R
P (471)planning horizon 计划时限
