N (428)number of days stock 存货周转天数 ub=Bz1._
N (429)number of weeks stock 存货周转周数 Xmaj7*f>p
O (430)objective classification 客体分类 ZH8Oidj`
O (431)obsolescence 陈旧 xBKis\b
O (432)off balance sheet finance 资产负债表外筹资 gC\^"m
O (433)offer for sale 标价出售 5Ak6
q(\
O (434)operating budget 经营预算 56^#x
O (435)operating lease 经营租赁 ?cD2EX%(
O (436)operating statement 营业报表 +C){&/=#
O (437)operation time 操作时间 'AJlkLqm#>
O (438)operational control 经营控制 .]H1uoci|
O (439)operational gearing 经营杠杆 t{Xf3.
O (440)operating plans 经营计划 $jgEB+
O (441)opportunity cost 机会成本 2g:V_%
O (442)order 定单 +JRPd.B"@
O (443)ordinary shares 普通股 kC4}@{4i
O (444)out-of-date cheque 过期支票 *HXx;:
O (445)over capitalization 过分资本化 {/PiX1mn
O (446)overhead 制造费用 6=i
@ttAK
O (447)overhead absorption rate 制造费用分配率 W<s5rM x
O (448)overhead cost 制造费用 oV Hh
O (449)overtrading 超过营业资金的经营 xRPUGGv
P (450)paid cheque 已付支票 $mq@g
P (451)paid-up share capital 认定股本 ?PST.+l
P (452)parent company 母公司 }KCb5_MDF
P (453)pareto distribution 帕累托分布 T9=55tpG9
P (454)participating preference shares 参与优先股 @Zov&01
P (455)partnership 合伙 e:kd0)9
P (456)payable ledger 应付款项账户 m03]SF(#3
P (457)payback 回收期 %+e%
RZ3
P (458)payments and receipts account 收入和支出报表 ~AbTbQ 3
P (459)payments withheld 保留款额 .cA'6J"Bm\
P (460)payroll 工资单 h,%b>JFo
P (461)payroll analysis 工资分析 E{B=%ZNnm
P (462)percentage profit on turnover 利润对营业额比率 ej&ZE
n
P (463)period cost 期间成本 U|}Bk/0.
P (464)perpetual inventory 永续盘存 b Q6<R4
P (465)personal account 记名账户 WyDL ah^/
P (466)PEPT 项目评审法 !%s&GD8&l
P (467)petty cash account 备用金账户 _k2*2db
P (468)petty cash voucher 备用金凭证 "J(W)\
P (469)physical inventory 实地盘存 pz]#/Ry?
P (470)planning 计划 !Al?B9KJ
P (471)planning horizon 计划时限