N (428)number of days stock 存货周转天数 ;l _b.z0^6
N (429)number of weeks stock 存货周转周数 :d9GkC
O (430)objective classification 客体分类 >; 1w-n
O (431)obsolescence 陈旧
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O (432)off balance sheet finance 资产负债表外筹资 wkGr}
O (433)offer for sale 标价出售 fo+s+Q|Y
O (434)operating budget 经营预算 2,q*8=?{6P
O (435)operating lease 经营租赁 u-|%K.A
O (436)operating statement 营业报表 ^7/v[J<<
O (437)operation time 操作时间 'DVn /3?X
O (438)operational control 经营控制 t` E5bWG
O (439)operational gearing 经营杠杆 [n| }>
O (440)operating plans 经营计划 i_Q1\_m !
O (441)opportunity cost 机会成本 U` =r .>
O (442)order 定单 z^`4n_(Ygu
O (443)ordinary shares 普通股 HBR/" m
O (444)out-of-date cheque 过期支票 ?_d>-NC
O (445)over capitalization 过分资本化 M&V4 |D
O (446)overhead 制造费用 ^8 ~TsK~
O (447)overhead absorption rate 制造费用分配率 rh Q+ylt8I
O (448)overhead cost 制造费用 H @k }
O (449)overtrading 超过营业资金的经营 L`K)mCr
P (450)paid cheque 已付支票 r g CC3TX
P (451)paid-up share capital 认定股本 ? OF $J|h
P (452)parent company 母公司 jd ;)8^7K
P (453)pareto distribution 帕累托分布 0ZDm[# 7z
P (454)participating preference shares 参与优先股 &odQ&%X
P (455)partnership 合伙 0@b<?Ms9
P (456)payable ledger 应付款项账户 53:u6bb;
P (457)payback 回收期 gizY4~
j
P (458)payments and receipts account 收入和支出报表 S+[,\>pY
P (459)payments withheld 保留款额 NpZ'pBl
P (460)payroll 工资单 ?> *d82yO
P (461)payroll analysis 工资分析 Cj 3Xp~
P (462)percentage profit on turnover 利润对营业额比率 ;kZD>G 8
P (463)period cost 期间成本 Gdb0e]Vt+
P (464)perpetual inventory 永续盘存 A\
rY~$Vr
P (465)personal account 记名账户 p gLhx c:
P (466)PEPT 项目评审法 hs;|,r
P (467)petty cash account 备用金账户 89D`!`Ah]
P (468)petty cash voucher 备用金凭证 X%-h Tl
P (469)physical inventory 实地盘存 Q+K]:c
P (470)planning 计划 :RB7#v={
P (471)planning horizon 计划时限
