N (428)number of days stock 存货周转天数 '0'"k2"vC
N (429)number of weeks stock 存货周转周数 ef;& Y>/
O (430)objective classification 客体分类 C$N4
O (431)obsolescence 陈旧 qB+:#Yrx /
O (432)off balance sheet finance 资产负债表外筹资 SX_kr^#
O (433)offer for sale 标价出售 j6&zRFX
O (434)operating budget 经营预算 )z ?&" I
O (435)operating lease 经营租赁 t7U,AQ=;P5
O (436)operating statement 营业报表 D{,[ \^c
O (437)operation time 操作时间 *3w/ `R<\
O (438)operational control 经营控制 _0DXQS\
O (439)operational gearing 经营杠杆 ;[WSf{k
O (440)operating plans 经营计划 SX Hr u Z
O (441)opportunity cost 机会成本 R` I8Ud4=
O (442)order 定单 C:tSC NH[
O (443)ordinary shares 普通股 P+*rWJ8gQ
O (444)out-of-date cheque 过期支票 buq *abON
O (445)over capitalization 过分资本化 !# @4xeBPo
O (446)overhead 制造费用 Xa? 6#
O (447)overhead absorption rate 制造费用分配率 ,p[\fT($]
O (448)overhead cost 制造费用 J { GFb
O (449)overtrading 超过营业资金的经营 #VQGN2bK.
P (450)paid cheque 已付支票 [B2>*UPl
P (451)paid-up share capital 认定股本 +e
V4g2w)
P (452)parent company 母公司 ?c=R"Y g$
P (453)pareto distribution 帕累托分布 =u:6b} =
P (454)participating preference shares 参与优先股 'y+bx?3Z
P (455)partnership 合伙 1A`? y&
Ll
P (456)payable ledger 应付款项账户 Qq ;m"M /
P (457)payback 回收期 H3/Y
P (458)payments and receipts account 收入和支出报表 vUo.BA#;.b
P (459)payments withheld 保留款额 :o.x=c B
P (460)payroll 工资单 ReHd~G9
P (461)payroll analysis 工资分析 v)C:E 9!|
P (462)percentage profit on turnover 利润对营业额比率 4t%:O4
3e
P (463)period cost 期间成本 OIXAjU*N
P (464)perpetual inventory 永续盘存 SBN_>;$c5}
P (465)personal account 记名账户 Ul$X%
P (466)PEPT 项目评审法 lt2Nwt0bv
P (467)petty cash account 备用金账户 :N+#4rtgUY
P (468)petty cash voucher 备用金凭证 +}`O^#<qLX
P (469)physical inventory 实地盘存 xu_XX#9?b
P (470)planning 计划 |ZST
Y}RXA
P (471)planning horizon 计划时限
