N (428)number of days stock 存货周转天数 AIFI@#3
N (429)number of weeks stock 存货周转周数 y2,M9
O (430)objective classification 客体分类 7q[a8rUdh
O (431)obsolescence 陈旧 V3$Yr"rZ;
O (432)off balance sheet finance 资产负债表外筹资 Q{+&3KXH
O (433)offer for sale 标价出售 -:o4|&g<*
O (434)operating budget 经营预算 2hI|]p
O (435)operating lease 经营租赁 k),.
O (436)operating statement 营业报表 %2D9]L2Up
O (437)operation time 操作时间 mVuZ}`
O (438)operational control 经营控制 $Y5m"wySZ
O (439)operational gearing 经营杠杆 i>68gfx
O (440)operating plans 经营计划 K=82fF(-
O (441)opportunity cost 机会成本 .d>TU bR;
O (442)order 定单 ^5sO;vf
O (443)ordinary shares 普通股 B#K{Y$!v
O (444)out-of-date cheque 过期支票 Wc+)EX~KS
O (445)over capitalization 过分资本化 0xYPK7a=L\
O (446)overhead 制造费用 <wZ2S3RNA
O (447)overhead absorption rate 制造费用分配率 xMu[#\Vc
O (448)overhead cost 制造费用 XNJPf) T
O (449)overtrading 超过营业资金的经营 kq kj.#u
P (450)paid cheque 已付支票 usR:-1{
P (451)paid-up share capital 认定股本 VgO:`bDF
P (452)parent company 母公司 ub/9T-#l
P (453)pareto distribution 帕累托分布 6eh\-+=
P (454)participating preference shares 参与优先股 vC9
Qe
]f
P (455)partnership 合伙 5dE@ePO[/9
P (456)payable ledger 应付款项账户 MIJ^n(-G
P (457)payback 回收期 x4C}AyR
P (458)payments and receipts account 收入和支出报表 T!*lTzNHm
P (459)payments withheld 保留款额 RHc-kggk!
P (460)payroll 工资单 fGtUr_D
P (461)payroll analysis 工资分析 k_hV.CV
P (462)percentage profit on turnover 利润对营业额比率 xQ=sZv^M
P (463)period cost 期间成本 x$;I E
P (464)perpetual inventory 永续盘存 0//?,'.
P (465)personal account 记名账户 l$~3_3+
P (466)PEPT 项目评审法 *|T]('xwC
P (467)petty cash account 备用金账户 R"9^FQ13
P (468)petty cash voucher 备用金凭证 D!-
78h
P (469)physical inventory 实地盘存 W
h^9 Aq
P (470)planning 计划 >vP DF+ u
P (471)planning horizon 计划时限