N (428)number of days stock 存货周转天数 ?y~"\iP
N (429)number of weeks stock 存货周转周数 {'+.?g
O (430)objective classification 客体分类 GM0pHmC
O (431)obsolescence 陈旧 reNUIDt/c
O (432)off balance sheet finance 资产负债表外筹资 j>hBNz
O (433)offer for sale 标价出售 _J_QB]t
O (434)operating budget 经营预算 ]L\]Ll;
O (435)operating lease 经营租赁 'FG@Rg(
O (436)operating statement 营业报表 |7miT!y8
O (437)operation time 操作时间 {>X2\.Rl
O (438)operational control 经营控制 OI^qX;#Kd
O (439)operational gearing 经营杠杆 zhI"++
O (440)operating plans 经营计划 i6:O9Km
O (441)opportunity cost 机会成本 A] f^9F@
O (442)order 定单 Lhxg5cd
O (443)ordinary shares 普通股 0(^N
O (444)out-of-date cheque 过期支票 ooN?x31
O (445)over capitalization 过分资本化 h,i=Y+1
O (446)overhead 制造费用 |Tk'H&
O (447)overhead absorption rate 制造费用分配率 7)x788Z6
O (448)overhead cost 制造费用 VzuU0
O (449)overtrading 超过营业资金的经营 '=ydU+X
P (450)paid cheque 已付支票 sN/8OLc
P (451)paid-up share capital 认定股本 8iUKG
P (452)parent company 母公司 qoC<qn{.a
P (453)pareto distribution 帕累托分布 x\Kt}/9 7e
P (454)participating preference shares 参与优先股 Mg\8m-L^
P (455)partnership 合伙 vyruUYFWe
P (456)payable ledger 应付款项账户 L\t?^u
P (457)payback 回收期 =n_>7@9l
P (458)payments and receipts account 收入和支出报表 ?Pt*4NaT;
P (459)payments withheld 保留款额 (U|WP%IM'
P (460)payroll 工资单 hsZ@)[/:
P (461)payroll analysis 工资分析 *V@t]d$=#
P (462)percentage profit on turnover 利润对营业额比率 yO J|t#
P (463)period cost 期间成本 {$_Gjv
P (464)perpetual inventory 永续盘存 Q.l3F3;
P (465)personal account 记名账户 ua%j}%G(
P (466)PEPT 项目评审法 C ?aa
)H
P (467)petty cash account 备用金账户 -N1X=4/f
g
P (468)petty cash voucher 备用金凭证 %u*HNo
P (469)physical inventory 实地盘存 O
_^Y*!
P (470)planning 计划 eOUEhpE
P (471)planning horizon 计划时限