N (428)number of days stock 存货周转天数
i>CR {q
N (429)number of weeks stock 存货周转周数 W|rAn2H
O (430)objective classification 客体分类 tK{#kApHGG
O (431)obsolescence 陈旧 y&8`NS#_p?
O (432)off balance sheet finance 资产负债表外筹资 V/"RCqY4
O (433)offer for sale 标价出售 Rc4=zimr+
O (434)operating budget 经营预算 E)jd>"
O (435)operating lease 经营租赁 Z+);}>-5
O (436)operating statement 营业报表 %'e$N9zd
O (437)operation time 操作时间 VZ`Yb Y
O (438)operational control 经营控制 mr#.uhd.z
O (439)operational gearing 经营杠杆 d$+0 ;D4E
O (440)operating plans 经营计划
xele ;)Y
O (441)opportunity cost 机会成本 0k? ]~ f
O (442)order 定单 [k
r-gV
O (443)ordinary shares 普通股 @zi0:3`#0\
O (444)out-of-date cheque 过期支票 W
wj+\
O (445)over capitalization 过分资本化 =X[?d/[
O (446)overhead 制造费用 eS
?9}TG|
O (447)overhead absorption rate 制造费用分配率 []
"bn9
+
O (448)overhead cost 制造费用 s Iaehe'B
O (449)overtrading 超过营业资金的经营 !qlk-0&`
P (450)paid cheque 已付支票 s/11 TgJ
P (451)paid-up share capital 认定股本 1)ij*L
8k
P (452)parent company 母公司 hH;i_("i(h
P (453)pareto distribution 帕累托分布 Xf 7]
+
P (454)participating preference shares 参与优先股 =1|p$@L `%
P (455)partnership 合伙 _<c}iZv@
P (456)payable ledger 应付款项账户 Th\T$T`X$
P (457)payback 回收期 BSd.7W;cS=
P (458)payments and receipts account 收入和支出报表 BU>R<A5h
P (459)payments withheld 保留款额 3%o}3.P,:@
P (460)payroll 工资单 knV*,
P (461)payroll analysis 工资分析 a+k3w zJ
P (462)percentage profit on turnover 利润对营业额比率 Y|hd!C-x
P (463)period cost 期间成本 ..'"kX:5
P (464)perpetual inventory 永续盘存 Zj ^e8u=T
P (465)personal account 记名账户 xmC5uT6L3M
P (466)PEPT 项目评审法 # FRm<9/j
P (467)petty cash account 备用金账户 edlf++r~
P (468)petty cash voucher 备用金凭证 \ /Q~C!
P (469)physical inventory 实地盘存 D
[6sy`5l
P (470)planning 计划 , `a8@
P (471)planning horizon 计划时限
