N (428)number of days stock 存货周转天数 ]3 CW
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N (429)number of weeks stock 存货周转周数 rz.`$
O (430)objective classification 客体分类 }/}eZCaG
O (431)obsolescence 陈旧 @8U8> 'zDE
O (432)off balance sheet finance 资产负债表外筹资 oU) 3du
O (433)offer for sale 标价出售 Mby V_A`r_
O (434)operating budget 经营预算 x1`zD*{
O (435)operating lease 经营租赁 RBV*e9P%
O (436)operating statement 营业报表 h[r)HX0hA
O (437)operation time 操作时间 d% Nx/ DS)
O (438)operational control 经营控制 fU ^5D l
O (439)operational gearing 经营杠杆
1 |oE3
O (440)operating plans 经营计划 -Rj3cx
O (441)opportunity cost 机会成本 D@`"99z
O (442)order 定单 !X+}W[Ic^
O (443)ordinary shares 普通股
ivJTE
O (444)out-of-date cheque 过期支票 }I h5`$
O (445)over capitalization 过分资本化
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O (446)overhead 制造费用 2R~[B]2"r
O (447)overhead absorption rate 制造费用分配率 o3a%u(
O (448)overhead cost 制造费用 {h~<!sEX
O (449)overtrading 超过营业资金的经营 %Hy.
P (450)paid cheque 已付支票 .'=-@W*
P (451)paid-up share capital 认定股本 j:xm>X'
P (452)parent company 母公司 xH{ V.n&v
P (453)pareto distribution 帕累托分布 Hw%lT}[O
P (454)participating preference shares 参与优先股 SI:Iv :>
P (455)partnership 合伙 X{;5jnpG
P (456)payable ledger 应付款项账户 `k~w
1 4~w
P (457)payback 回收期 zd?uMq;w
P (458)payments and receipts account 收入和支出报表 Q6=>*}Cm6m
P (459)payments withheld 保留款额 'Jl3%axR
P (460)payroll 工资单 9 N9Q#o$!.
P (461)payroll analysis 工资分析 c{wob%!>
P (462)percentage profit on turnover 利润对营业额比率 drh,=M\F
P (463)period cost 期间成本 ]QmY`pTB`
P (464)perpetual inventory 永续盘存 apv"s+
P (465)personal account 记名账户 ;Wig ${
P (466)PEPT 项目评审法 BaOPtBYA:
P (467)petty cash account 备用金账户 dyuT-.2
P (468)petty cash voucher 备用金凭证 9R JFj?^"
P (469)physical inventory 实地盘存 ; 8u5
P (470)planning 计划 d?>pcT)G_
P (471)planning horizon 计划时限
