N (428)number of days stock 存货周转天数 hJ`Gu7
N (429)number of weeks stock 存货周转周数 C3W4:kbau
O (430)objective classification 客体分类 J1I,;WGf
O (431)obsolescence 陈旧 1qNO$M
O (432)off balance sheet finance 资产负债表外筹资 8k-]u3
O (433)offer for sale 标价出售 E& 6I`8
O (434)operating budget 经营预算 P#V!hfM
O (435)operating lease 经营租赁 ?}8r h%
O (436)operating statement 营业报表 i \NV<I
O (437)operation time 操作时间 f}2}Ta
O (438)operational control 经营控制 q,)V0Ffe[|
O (439)operational gearing 经营杠杆 9qCE{[(
O (440)operating plans 经营计划 kqih`E9P7B
O (441)opportunity cost 机会成本 ``jNj1t{}
O (442)order 定单 gC2}?nq*
O (443)ordinary shares 普通股 *V',@NH#Os
O (444)out-of-date cheque 过期支票 uT,i&
O (445)over capitalization 过分资本化 8&8!(\xv
O (446)overhead 制造费用 J$yq#LBbR@
O (447)overhead absorption rate 制造费用分配率 -}UY2)
O (448)overhead cost 制造费用 5GScqY,aB
O (449)overtrading 超过营业资金的经营 ;dUKFdKH}
P (450)paid cheque 已付支票 O>pX(DS
L
P (451)paid-up share capital 认定股本 Z}!'fX."
P (452)parent company 母公司 *KDTB
d
P (453)pareto distribution 帕累托分布 nC,QvV
P (454)participating preference shares 参与优先股 C5V}L
P (455)partnership 合伙 .+(V</
P (456)payable ledger 应付款项账户 N\__a~'0p
P (457)payback 回收期 EP@u4F
P (458)payments and receipts account 收入和支出报表 KX9IC5pR
P (459)payments withheld 保留款额 EQlb:;j
P (460)payroll 工资单 "dIWHfQB
P (461)payroll analysis 工资分析
lFt!
P (462)percentage profit on turnover 利润对营业额比率 +7w5m
P (463)period cost 期间成本 bT 42G[x
P (464)perpetual inventory 永续盘存 8WQ#)
P (465)personal account 记名账户 WeRDaG
P (466)PEPT 项目评审法 AVDhgJv
P (467)petty cash account 备用金账户 6k;5T
P (468)petty cash voucher 备用金凭证 C5 ILVQ
P (469)physical inventory 实地盘存 <}[ !k<
P (470)planning 计划 +'gO%^{l
P (471)planning horizon 计划时限