N (428)number of days stock 存货周转天数 w*Kw#m 'U
N (429)number of weeks stock 存货周转周数 BflF*-s ^
O (430)objective classification 客体分类 d \0K 3 =h
O (431)obsolescence 陈旧 3(vI {[yhT
O (432)off balance sheet finance 资产负债表外筹资 $@Hw DRP
O (433)offer for sale 标价出售 ,' 82;oP4
O (434)operating budget 经营预算 ^HC!
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O (435)operating lease 经营租赁 8+gSn
O (436)operating statement 营业报表 mL3'/3-7:V
O (437)operation time 操作时间 1V JE+3
O (438)operational control 经营控制 d![EnkyL;
O (439)operational gearing 经营杠杆 )"j_ NlO
O (440)operating plans 经营计划 1a#wUd3
O (441)opportunity cost 机会成本 HykJ}ezX4
O (442)order 定单 n g<|lsZd
O (443)ordinary shares 普通股 +J.^JXyp0
O (444)out-of-date cheque 过期支票 SznNvd <
O (445)over capitalization 过分资本化 )+\e+Ad}H
O (446)overhead 制造费用 e|Lh~sVq
O (447)overhead absorption rate 制造费用分配率 tEf-BV;\y
O (448)overhead cost 制造费用 #4~Ivj
O (449)overtrading 超过营业资金的经营 -
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P (450)paid cheque 已付支票 &/a/V
P (451)paid-up share capital 认定股本 qK(? \ t$
P (452)parent company 母公司 Yxi.A$ g
P (453)pareto distribution 帕累托分布 ,uDB ]
P (454)participating preference shares 参与优先股 E/5w
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P (455)partnership 合伙 !cWKY \lpv
P (456)payable ledger 应付款项账户 _3kAN .g
P (457)payback 回收期 I /> .P
P (458)payments and receipts account 收入和支出报表 5U jXpS
P (459)payments withheld 保留款额 Pm"
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P (460)payroll 工资单 mufF_e)
P (461)payroll analysis 工资分析 _gw~A {O
P (462)percentage profit on turnover 利润对营业额比率 #[Ns\%Ri0
P (463)period cost 期间成本 C
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P (464)perpetual inventory 永续盘存 $Fr$9 jq&
P (465)personal account 记名账户 *3 .
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P (466)PEPT 项目评审法 1gCp/m2r7
P (467)petty cash account 备用金账户 3%k@,Vvt
P (468)petty cash voucher 备用金凭证 L88oh&M
P (469)physical inventory 实地盘存 6VC w>x
P (470)planning 计划 < qv:7@
P (471)planning horizon 计划时限
