N (428)number of days stock 存货周转天数 G2A pm`/ y
N (429)number of weeks stock 存货周转周数 3!,%;Vz=
O (430)objective classification 客体分类 ' 9,}N:p
O (431)obsolescence 陈旧 \||PW58j
O (432)off balance sheet finance 资产负债表外筹资 ,
?%`Ky/
O (433)offer for sale 标价出售 Rwr0$_A
O (434)operating budget 经营预算 IOA{lN6
O (435)operating lease 经营租赁 OD i)#
O (436)operating statement 营业报表 \R<yja
O (437)operation time 操作时间 $d"6y
O (438)operational control 经营控制 T>c;q%A/
O (439)operational gearing 经营杠杆 1kpI?Plki
O (440)operating plans 经营计划 8]Pf:_e,+
O (441)opportunity cost 机会成本 3] !(^N>V
O (442)order 定单 t`LH\]6@
O (443)ordinary shares 普通股 rh!4 1
O (444)out-of-date cheque 过期支票 WMg#pLc#
O (445)over capitalization 过分资本化 C{c (K!
O (446)overhead 制造费用 pS%Az)3RZ
O (447)overhead absorption rate 制造费用分配率 }LM_VZj
O (448)overhead cost 制造费用 F :u} 7t>
O (449)overtrading 超过营业资金的经营 :>,d$f^tqE
P (450)paid cheque 已付支票 $]Q_x?
P (451)paid-up share capital 认定股本 PY^Yx$t9
P (452)parent company 母公司
&pCKz[Yf+
P (453)pareto distribution 帕累托分布 ';1
c
P (454)participating preference shares 参与优先股 lu >>~vy6
P (455)partnership 合伙 FSM~Rl
P (456)payable ledger 应付款项账户 \F>
*d!^C
P (457)payback 回收期 Fc=8Qt^
P (458)payments and receipts account 收入和支出报表 $/D@=Pkc
P (459)payments withheld 保留款额 9A6ly9DIS
P (460)payroll 工资单 8^^al!0K~
P (461)payroll analysis 工资分析 v9<p@GY"\
P (462)percentage profit on turnover 利润对营业额比率 GJ*AyYG
P (463)period cost 期间成本 %(NRH?
P (464)perpetual inventory 永续盘存 b*bR<|dT j
P (465)personal account 记名账户 rOcfPLJi0
P (466)PEPT 项目评审法 z` sH
P (467)petty cash account 备用金账户 46 77uy
P (468)petty cash voucher 备用金凭证 BFMM6-Ve
P (469)physical inventory 实地盘存 -Wmpj
P (470)planning 计划 '0/t |V<
P (471)planning horizon 计划时限