N (428)number of days stock 存货周转天数 TA\vZGJ('
N (429)number of weeks stock 存货周转周数 .)3 <Q}>
O (430)objective classification 客体分类 xD 7]C|8o
O (431)obsolescence 陈旧 +T+#q@
O (432)off balance sheet finance 资产负债表外筹资 76SXJ9@x
O (433)offer for sale 标价出售 JGZBL{8
O (434)operating budget 经营预算 r_d!ikOT(
O (435)operating lease 经营租赁 io
w"n$/
O (436)operating statement 营业报表 QV8g#&z
O (437)operation time 操作时间 [>9is=>o.
O (438)operational control 经营控制 CN?gq^
O (439)operational gearing 经营杠杆 ,: ^u-b|
O (440)operating plans 经营计划 {{1G`;|v9
O (441)opportunity cost 机会成本 ?A0)L27UE&
O (442)order 定单 O0:q;<>z
O (443)ordinary shares 普通股 CGFDqCNr-
O (444)out-of-date cheque 过期支票 `@%LzeGz
O (445)over capitalization 过分资本化 |[lKY+26:{
O (446)overhead 制造费用 kf9X$d6
O (447)overhead absorption rate 制造费用分配率 wM{s|Ay
O (448)overhead cost 制造费用 @+DX.9
O (449)overtrading 超过营业资金的经营 ^^Vg~){4
P (450)paid cheque 已付支票 bMBLXk
P (451)paid-up share capital 认定股本 H*6W q
P (452)parent company 母公司 T>>c2$ x
P (453)pareto distribution 帕累托分布 j1Ezf=N6`
P (454)participating preference shares 参与优先股 /V By^ L:
P (455)partnership 合伙 k{0o
9,
P (456)payable ledger 应付款项账户 4!$"ayGv;D
P (457)payback 回收期 r<\u6jF
P (458)payments and receipts account 收入和支出报表 [B3RfCV{
P (459)payments withheld 保留款额 7:~_D7n
P (460)payroll 工资单 0 {mex4
P (461)payroll analysis 工资分析 kcEeFG;DQ
P (462)percentage profit on turnover 利润对营业额比率 P
{'b:C
P (463)period cost 期间成本 2zpr~cB=
P (464)perpetual inventory 永续盘存 HT@=evV
P (465)personal account 记名账户 $Q0n
P (466)PEPT 项目评审法 2qp#N%
P (467)petty cash account 备用金账户 b Zt3|
P (468)petty cash voucher 备用金凭证 92{\B-
l
P (469)physical inventory 实地盘存 cCX*D_kCB
P (470)planning 计划 rlD8D|Z
G
P (471)planning horizon 计划时限