N (428)number of days stock 存货周转天数 b?cO+PY01
N (429)number of weeks stock 存货周转周数 6C"zBJcGc
O (430)objective classification 客体分类 K$GQc"
O (431)obsolescence 陈旧 _*g
.U=u
O (432)off balance sheet finance 资产负债表外筹资 3TeRZ=2:*x
O (433)offer for sale 标价出售 7&HcrkP]
O (434)operating budget 经营预算 ~.J*_0~Ze
O (435)operating lease 经营租赁 5+Tx01)
O (436)operating statement 营业报表 6&6dd_K(
O (437)operation time 操作时间 jA2%kX\6//
O (438)operational control 经营控制 ge%QbU1J
O (439)operational gearing 经营杠杆 "".a(ZGg
O (440)operating plans 经营计划 Isvb;VT9L
O (441)opportunity cost 机会成本 i"Hc( lg
O (442)order 定单 .waj.9&[l
O (443)ordinary shares 普通股 R=48:XG3/K
O (444)out-of-date cheque 过期支票 -OmpUv-O"
O (445)over capitalization 过分资本化 ki2`gLK
O (446)overhead 制造费用 !2&)6SL/
O (447)overhead absorption rate 制造费用分配率 +\dKe[j{g
O (448)overhead cost 制造费用 5kWzD'!^
O (449)overtrading 超过营业资金的经营 @].!}tz
P (450)paid cheque 已付支票 XV4aR3n{Q
P (451)paid-up share capital 认定股本 Uc,..
P (452)parent company 母公司 t>LSP$
P (453)pareto distribution 帕累托分布 65U\;Ew
P (454)participating preference shares 参与优先股 kef%5
B
P (455)partnership 合伙 1 |)CQ
P (456)payable ledger 应付款项账户 /B 3\e3
P (457)payback 回收期 vg@5`U`^h
P (458)payments and receipts account 收入和支出报表 r~7}w4U
P (459)payments withheld 保留款额 bUM4^m
P (460)payroll 工资单 @e\
@EW
P (461)payroll analysis 工资分析 J{kS4v*J
P (462)percentage profit on turnover 利润对营业额比率 z?VjlA(X
P (463)period cost 期间成本 4s'%BM-r-
P (464)perpetual inventory 永续盘存 N7}3?wS
P (465)personal account 记名账户 ,!,M'<?"
P (466)PEPT 项目评审法 T*C
F5S
P (467)petty cash account 备用金账户 #cW:04
P (468)petty cash voucher 备用金凭证 *wd=&Z^19
P (469)physical inventory 实地盘存 m!^$_d\%~
P (470)planning 计划 o
/1+
}f
P (471)planning horizon 计划时限