N (428)number of days stock 存货周转天数 PK#; \Zw
N (429)number of weeks stock 存货周转周数 A7*<,]qT
O (430)objective classification 客体分类 `p@YV(
O (431)obsolescence 陈旧 jg]_'^pVzr
O (432)off balance sheet finance 资产负债表外筹资 j$ h.V#1z
O (433)offer for sale 标价出售 / c1=`OJ
O (434)operating budget 经营预算 w
f!?'*
O (435)operating lease 经营租赁 3;(6tWWLT
O (436)operating statement 营业报表 zkXG%I4h
O (437)operation time 操作时间 q<L>r?T[
O (438)operational control 经营控制 HhN;&67~Z
O (439)operational gearing 经营杠杆 KJPCO0"
O (440)operating plans 经营计划 >t|u 8/P
O (441)opportunity cost 机会成本 cD&53FPXC
O (442)order 定单 #?)g? u%g=
O (443)ordinary shares 普通股 -iu7/4!j
O (444)out-of-date cheque 过期支票 !/W[6'M#p
O (445)over capitalization 过分资本化 -4 |\,=j
O (446)overhead 制造费用 C zKU;~D=B
O (447)overhead absorption rate 制造费用分配率 p2
N;-
O (448)overhead cost 制造费用 zY\pZG
O (449)overtrading 超过营业资金的经营 [hs_HYqJ
P (450)paid cheque 已付支票 9Xb,Swo~
P (451)paid-up share capital 认定股本 Zgt:ZO
P (452)parent company 母公司 '!*,JG5_
P (453)pareto distribution 帕累托分布 =B9Ama
P (454)participating preference shares 参与优先股 gF( aYuk
P (455)partnership 合伙 X}.y-X#v5J
P (456)payable ledger 应付款项账户 } 5~|h%
P (457)payback 回收期 A`V
z5WB
P (458)payments and receipts account 收入和支出报表 p\]Mf#B
P (459)payments withheld 保留款额 JivkY"= F
P (460)payroll 工资单 ,bh OIuep3
P (461)payroll analysis 工资分析 Q}p +/-U\
P (462)percentage profit on turnover 利润对营业额比率 t|C p<k]B
P (463)period cost 期间成本 p._ BG80
P (464)perpetual inventory 永续盘存 PtySPDClj
P (465)personal account 记名账户 ~Zb r7zVn
P (466)PEPT 项目评审法
~^((tT
P (467)petty cash account 备用金账户 B#RwW,
P (468)petty cash voucher 备用金凭证 6/` $Y!.ub
P (469)physical inventory 实地盘存 x8i;u H\8
P (470)planning 计划 zr ~hGhfq
P (471)planning horizon 计划时限
