N (428)number of days stock 存货周转天数 ) $`}~
N (429)number of weeks stock 存货周转周数 (ZPl~ZO
O (430)objective classification 客体分类 c@E;v<r'
O (431)obsolescence 陈旧 XF&_**0n
O (432)off balance sheet finance 资产负债表外筹资 eo@kn yA<&
O (433)offer for sale 标价出售 z!M #
O (434)operating budget 经营预算 #<LJns\t
O (435)operating lease 经营租赁
r>e1IG
O (436)operating statement 营业报表 xTU;rJV
O (437)operation time 操作时间 q+znb'i-x
O (438)operational control 经营控制 &6^ --cc
O (439)operational gearing 经营杠杆 A"B#t"
O (440)operating plans 经营计划 xfF;u9$;
O (441)opportunity cost 机会成本 yhkKakg,)
O (442)order 定单 {RGQX"k
O (443)ordinary shares 普通股 %G|Rb MP
O (444)out-of-date cheque 过期支票 ?8w5tfN6t
O (445)over capitalization 过分资本化 3'Hz,qP
O (446)overhead 制造费用 w%?Zb[!&
O (447)overhead absorption rate 制造费用分配率 "
Xg~1)%
O (448)overhead cost 制造费用 "{S6iH)]8
O (449)overtrading 超过营业资金的经营 lak,lDt]
P (450)paid cheque 已付支票 +/[L-&,
P (451)paid-up share capital 认定股本 ?8do4gT+1
P (452)parent company 母公司 _l"=#i@L
P (453)pareto distribution 帕累托分布 hj=qWGRgI
P (454)participating preference shares 参与优先股 4]HW!J
P (455)partnership 合伙 v8YF+N
P (456)payable ledger 应付款项账户 1COSbi]
P (457)payback 回收期 $bDaZGy
P (458)payments and receipts account 收入和支出报表 dB)-qL8,2
P (459)payments withheld 保留款额 =H`yzGt
P (460)payroll 工资单 q@G}Hjn
P (461)payroll analysis 工资分析 74
WKy
P (462)percentage profit on turnover 利润对营业额比率 nC%<BatQ
P (463)period cost 期间成本 VKtlAfXy~
P (464)perpetual inventory 永续盘存 qSDn 0^y
P (465)personal account 记名账户 m-6&-G#
P (466)PEPT 项目评审法 y!dw{Lz
P (467)petty cash account 备用金账户 p+pu_T;~
P (468)petty cash voucher 备用金凭证 xk
P (469)physical inventory 实地盘存 Gshy
$'_e
P (470)planning 计划 %)72glB
P (471)planning horizon 计划时限