N (428)number of days stock 存货周转天数 }Pd S?[R
N (429)number of weeks stock 存货周转周数 S\=j; Uem
O (430)objective classification 客体分类 ?;Dh
^mc
O (431)obsolescence 陈旧 Kcv7C{-/
O (432)off balance sheet finance 资产负债表外筹资 7ukJ\P5[&1
O (433)offer for sale 标价出售 S^0Po%d
O (434)operating budget 经营预算 o&}!bq]
O (435)operating lease 经营租赁 2>BWu
O (436)operating statement 营业报表 #T:#!MKa
O (437)operation time 操作时间 >MD['=J[d
O (438)operational control 经营控制 (8DJf"}
O (439)operational gearing 经营杠杆 .U|irDO
O (440)operating plans 经营计划 J%`-K"NB
O (441)opportunity cost 机会成本 1FCqkwq[
O (442)order 定单 )N h67P3X"
O (443)ordinary shares 普通股 :ad
O (444)out-of-date cheque 过期支票 (3 xCW
O (445)over capitalization 过分资本化 ParOWs~W/
O (446)overhead 制造费用 tUouO0_l
O (447)overhead absorption rate 制造费用分配率 6d/;GyG
O (448)overhead cost 制造费用 C-!!1-Eq?:
O (449)overtrading 超过营业资金的经营 L&V
;Xvbu%
P (450)paid cheque 已付支票 QCB2&lN\&L
P (451)paid-up share capital 认定股本 7x`dEi<
P (452)parent company 母公司 ArWMbT>Zqw
P (453)pareto distribution 帕累托分布 3db ,6R
P (454)participating preference shares 参与优先股 _K"|}bM
P (455)partnership 合伙 e
0iE6:i
P (456)payable ledger 应付款项账户 /Y$UJt
P (457)payback 回收期 e~]3/ 0
P (458)payments and receipts account 收入和支出报表 LV|ZZ.d h
P (459)payments withheld 保留款额 :xOne<@
P (460)payroll 工资单 QHOA__?
P (461)payroll analysis 工资分析 ^<X+t&!z
P (462)percentage profit on turnover 利润对营业额比率 K%AbM#o<
P (463)period cost 期间成本 #x-@ >{1k&
P (464)perpetual inventory 永续盘存 9gP-//L@
P (465)personal account 记名账户 r}kQ<SRx
P (466)PEPT 项目评审法 S+(TRIjk
P (467)petty cash account 备用金账户 ZC}'! $r7
P (468)petty cash voucher 备用金凭证 (iub \`
P (469)physical inventory 实地盘存 wh4ik`S 1
P (470)planning 计划 A9Cq(L_H
P (471)planning horizon 计划时限