N (428)number of days stock 存货周转天数 pWXoJ0N
N (429)number of weeks stock 存货周转周数 th(<S
O (430)objective classification 客体分类 !XS ;&s7[*
O (431)obsolescence 陈旧 veh?oJi@
O (432)off balance sheet finance 资产负债表外筹资 [CJr8Qn
O (433)offer for sale 标价出售 2p|[yZ
O (434)operating budget 经营预算 *J] }bX
O (435)operating lease 经营租赁 ,XNz.+Ov
O (436)operating statement 营业报表 seEG~/U<
O (437)operation time 操作时间 qY$/i#
O (438)operational control 经营控制 ^<O=<tN\
O (439)operational gearing 经营杠杆 }*I:0"WH
O (440)operating plans 经营计划 x*uQBNf=
O (441)opportunity cost 机会成本 z>X<Di&x)
O (442)order 定单 -*Z;EA-
O (443)ordinary shares 普通股 bjEm=4FI;
O (444)out-of-date cheque 过期支票 n$}Cj}eju
O (445)over capitalization 过分资本化 [1{uK&$e
O (446)overhead 制造费用 c:MP^PWc
O (447)overhead absorption rate 制造费用分配率 ACcxQK}
O (448)overhead cost 制造费用 A296f(
O (449)overtrading 超过营业资金的经营 &
c)n\x*
P (450)paid cheque 已付支票 UFy"
hJchO
P (451)paid-up share capital 认定股本 t LZ4<wc
P (452)parent company 母公司 qXJBLIG
P (453)pareto distribution 帕累托分布 PYp<eo\
P (454)participating preference shares 参与优先股
@NS=
P (455)partnership 合伙 |+Fko8-
P (456)payable ledger 应付款项账户 CPCjY|w7
P (457)payback 回收期
0]3 #3TH
P (458)payments and receipts account 收入和支出报表 %;|^*?!J0
P (459)payments withheld 保留款额 c~a:i=y67
P (460)payroll 工资单 @] `_+\y
P (461)payroll analysis 工资分析 E/</
P (462)percentage profit on turnover 利润对营业额比率 *u4h+P
P (463)period cost 期间成本 hI{M?LQd
P (464)perpetual inventory 永续盘存 B2P
jS1z2
P (465)personal account 记名账户 q'%-8t
P (466)PEPT 项目评审法 DPE]<oM
P (467)petty cash account 备用金账户 D> |R.{
P (468)petty cash voucher 备用金凭证 -~-BQ!!(
P (469)physical inventory 实地盘存 \.tnzP
D
P (470)planning 计划 nDvj*lZF
P (471)planning horizon 计划时限