N (428)number of days stock 存货周转天数 8o).q}>&
N (429)number of weeks stock 存货周转周数 G,1g~h%I$
O (430)objective classification 客体分类 |TF6&$>d
O (431)obsolescence 陈旧 EY
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O (432)off balance sheet finance 资产负债表外筹资 >7cDfv"
O (433)offer for sale 标价出售 92N `Q}
O (434)operating budget 经营预算 hvA|d=R(
O (435)operating lease 经营租赁 _?K,Jc8j.
O (436)operating statement 营业报表 G
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O (437)operation time 操作时间 o,?h}@
O (438)operational control 经营控制 }D3hP|.X
O (439)operational gearing 经营杠杆 9T1-{s
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O (440)operating plans 经营计划 )wdd"*hv
O (441)opportunity cost 机会成本 a1Q W0d
O (442)order 定单 [ L
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O (443)ordinary shares 普通股 WD*z..`
O (444)out-of-date cheque 过期支票 Um*
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O (445)over capitalization 过分资本化 QBfo=9[=e
O (446)overhead 制造费用 m& D#5C
O (447)overhead absorption rate 制造费用分配率 ~~m(CJ4S
O (448)overhead cost 制造费用 A ^zd:h-
O (449)overtrading 超过营业资金的经营 '!`]Zc
P (450)paid cheque 已付支票 Q~rE+?n9F
P (451)paid-up share capital 认定股本 Ka%#RNW
P (452)parent company 母公司 M7-2;MZ
P (453)pareto distribution 帕累托分布 5dbj{r)s6i
P (454)participating preference shares 参与优先股 am7~
P (455)partnership 合伙 nV8iYBBym
P (456)payable ledger 应付款项账户 !HP=Rgh
P (457)payback 回收期 {K:
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P (458)payments and receipts account 收入和支出报表 F%O+w;J4
P (459)payments withheld 保留款额 gr# |ZK.`
P (460)payroll 工资单 kQn}lD
P (461)payroll analysis 工资分析 O.8k [Ht
P (462)percentage profit on turnover 利润对营业额比率 1xO-tIp/
P (463)period cost 期间成本 .S* sGauM
P (464)perpetual inventory 永续盘存 [| N73m,&
P (465)personal account 记名账户 CT'#~~QB
P (466)PEPT 项目评审法 sk3AwG;A
P (467)petty cash account 备用金账户 $s 'n]]Wq
P (468)petty cash voucher 备用金凭证 ocZ^rqo2w
P (469)physical inventory 实地盘存
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P (470)planning 计划 }'n]C| gZ
P (471)planning horizon 计划时限