N (428)number of days stock 存货周转天数 9;,_Qq
N (429)number of weeks stock 存货周转周数 eF)vx{s
O (430)objective classification 客体分类 %{'hpT~h
O (431)obsolescence 陈旧 ,jVj9m
O (432)off balance sheet finance 资产负债表外筹资 &d/v/Y
O (433)offer for sale 标价出售 96M?tTa
O (434)operating budget 经营预算 ^3`CP4DT
O (435)operating lease 经营租赁 {p#[.E8
O (436)operating statement 营业报表 haj\Dm
O (437)operation time 操作时间 @k.j6LKbc
O (438)operational control 经营控制 p%Zx<=f-_
O (439)operational gearing 经营杠杆 5\1C@d
O (440)operating plans 经营计划 .CXe*Vbd
O (441)opportunity cost 机会成本 Zr!he$8(2
O (442)order 定单 !B36+W+
O (443)ordinary shares 普通股 XHq8p[F
O (444)out-of-date cheque 过期支票 \VJ7ahg[\
O (445)over capitalization 过分资本化 %) A-zzj
O (446)overhead 制造费用
&Uqm3z?v
O (447)overhead absorption rate 制造费用分配率 aBL+i
-
O (448)overhead cost 制造费用 sR%,l
O (449)overtrading 超过营业资金的经营 MN|8(f5Gs
P (450)paid cheque 已付支票 l+$e|F
P (451)paid-up share capital 认定股本 yj]\%3o<Z7
P (452)parent company 母公司 "b6ZAgxv
P (453)pareto distribution 帕累托分布 [p3)C<;ZC
P (454)participating preference shares 参与优先股 "f'pa&oHi
P (455)partnership 合伙 8p3pw=p
P (456)payable ledger 应付款项账户 TMsEHd
P (457)payback 回收期 @r.u
8e)l
P (458)payments and receipts account 收入和支出报表 ?R2`RvQ
P (459)payments withheld 保留款额 6.fahg?E
P (460)payroll 工资单 bY6y)l
P (461)payroll analysis 工资分析 b.jxkx\nt
P (462)percentage profit on turnover 利润对营业额比率 WgBV,{C
P (463)period cost 期间成本 mRIW9V
P (464)perpetual inventory 永续盘存 G(piq4D
P (465)personal account 记名账户 !M]_CPh]
P (466)PEPT 项目评审法 ((BuBu>
P (467)petty cash account 备用金账户 N?j,'gy4
P (468)petty cash voucher 备用金凭证 TRQX#))B
P (469)physical inventory 实地盘存 )KvQaC
P (470)planning 计划 71GLqn?
P (471)planning horizon 计划时限