N (428)number of days stock 存货周转天数 ~"bBwPI
N (429)number of weeks stock 存货周转周数 BC#`S&R
O (430)objective classification 客体分类 M!hD`5.3
O (431)obsolescence 陈旧 xA;)0 2
O (432)off balance sheet finance 资产负债表外筹资 y'6l fThT
O (433)offer for sale 标价出售 w$]wd`N}
O (434)operating budget 经营预算 _^?_Vb
O (435)operating lease 经营租赁 wKcuI c$
O (436)operating statement 营业报表 s{c|J#s
O (437)operation time 操作时间 ( ?e
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O (438)operational control 经营控制 ) C\/ (
O (439)operational gearing 经营杠杆 u>] )q7s
O (440)operating plans 经营计划 @G>e Cj
O (441)opportunity cost 机会成本 =^zGn+@z
O (442)order 定单 non5e)w3@
O (443)ordinary shares 普通股 :rk6Stn$z
O (444)out-of-date cheque 过期支票 E>|fbaN-%
O (445)over capitalization 过分资本化 O|Y`:xvc
O (446)overhead 制造费用 mq}uq9<
O (447)overhead absorption rate 制造费用分配率 h0 x'QiCc
O (448)overhead cost 制造费用 UZ-pN_!Z:
O (449)overtrading 超过营业资金的经营 3k8nWT:wT
P (450)paid cheque 已付支票 %b h: c5
P (451)paid-up share capital 认定股本 6c>:h)?
P (452)parent company 母公司 ]:n9MFv
P (453)pareto distribution 帕累托分布 r|z B?9Q
P (454)participating preference shares 参与优先股 ES(qu] CjI
P (455)partnership 合伙 I~HA
ad,k
P (456)payable ledger 应付款项账户
@ I&k|\
P (457)payback 回收期 )2^r
0(x
P (458)payments and receipts account 收入和支出报表 Ag{)?5/d_
P (459)payments withheld 保留款额 Tqs|2at<t
P (460)payroll 工资单 'aeuL1mz
P (461)payroll analysis 工资分析 @tRDKPh
P (462)percentage profit on turnover 利润对营业额比率 Ew;AYZX
P (463)period cost 期间成本 oFzmH!&ED
P (464)perpetual inventory 永续盘存 ;S& anC#E
P (465)personal account 记名账户 ))X"bFP!3
P (466)PEPT 项目评审法 ]R^xO;g'
P (467)petty cash account 备用金账户 EKuLt*a/
P (468)petty cash voucher 备用金凭证 NTGWI$
P (469)physical inventory 实地盘存 mTL`
8hv?
P (470)planning 计划 1<Uv4S
P (471)planning horizon 计划时限
