N (428)number of days stock 存货周转天数 DVSL [p?_
N (429)number of weeks stock 存货周转周数 EB2w0a5
O (430)objective classification 客体分类 WU
quN
O (431)obsolescence 陈旧 `(YxI
O (432)off balance sheet finance 资产负债表外筹资 E^vJ@O
O (433)offer for sale 标价出售 |N%fMPK
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O (434)operating budget 经营预算 H@q?v+2
O (435)operating lease 经营租赁 ujlY!-GM
O (436)operating statement 营业报表 \/: {)T~
O (437)operation time 操作时间 N"]q='t
O (438)operational control 经营控制 %p2Sh)@M
O (439)operational gearing 经营杠杆 ~/98Id}v
O (440)operating plans 经营计划 =<?+#-;p
O (441)opportunity cost 机会成本 / c AUl
O (442)order 定单 M luVx'
O (443)ordinary shares 普通股 /atW8 `&
O (444)out-of-date cheque 过期支票 V:VO[e<e
O (445)over capitalization 过分资本化
G LIi6
O (446)overhead 制造费用 9%B\/&f
O (447)overhead absorption rate 制造费用分配率 (C@m Lu)
O (448)overhead cost 制造费用 m 8aITd8
O (449)overtrading 超过营业资金的经营 XCU7xi$d
P (450)paid cheque 已付支票 b:tob0TB
P (451)paid-up share capital 认定股本 B56L1^7
P (452)parent company 母公司 #,"
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P (453)pareto distribution 帕累托分布 &e#~<Wm82
P (454)participating preference shares 参与优先股 6]W=nAD
P (455)partnership 合伙 uVJDne,R
P (456)payable ledger 应付款项账户 mP0yk|
P (457)payback 回收期 d
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P (458)payments and receipts account 收入和支出报表 ?~hHGf\^b6
P (459)payments withheld 保留款额 BqD'8zLD
P (460)payroll 工资单 56zL"TF`
P (461)payroll analysis 工资分析 inh=WUEW
P (462)percentage profit on turnover 利润对营业额比率 Y]/%t{Y
P (463)period cost 期间成本 -jb0o/:
P (464)perpetual inventory 永续盘存 ;"
dV"W
P (465)personal account 记名账户 B0dQ@Hq*
P (466)PEPT 项目评审法 JM x>][xD
P (467)petty cash account 备用金账户 :h\Q;?
P (468)petty cash voucher 备用金凭证 BG6B :
P (469)physical inventory 实地盘存 Gd-'Z_ b
P (470)planning 计划 GP?M!C,/}k
P (471)planning horizon 计划时限