N (428)number of days stock 存货周转天数 &c!d}pU}
N (429)number of weeks stock 存货周转周数 ,{DZvif
O (430)objective classification 客体分类 k
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O (431)obsolescence 陈旧 ZslH2#
O (432)off balance sheet finance 资产负债表外筹资 W,<L/ZKJ
O (433)offer for sale 标价出售 ,Vb;2
O (434)operating budget 经营预算 /){F0Zjjt
O (435)operating lease 经营租赁 HQPb
O (436)operating statement 营业报表 4#hDt^N~
O (437)operation time 操作时间 [O~'\Q
O (438)operational control 经营控制 "9F]
Wv/
O (439)operational gearing 经营杠杆 )Dn~e#
O (440)operating plans 经营计划 5'iJN$7
O (441)opportunity cost 机会成本 wkNf[>jX?
O (442)order 定单 YdsY2
O (443)ordinary shares 普通股 `"~s<+
O (444)out-of-date cheque 过期支票 ">pW:apl%
O (445)over capitalization 过分资本化 vwy10PlqL
O (446)overhead 制造费用 7C~qAI6Eg
O (447)overhead absorption rate 制造费用分配率 Arvxl(R\4
O (448)overhead cost 制造费用 MtE18m"z
O (449)overtrading 超过营业资金的经营 yLv jf
P1
P (450)paid cheque 已付支票 38Rod]\E
P (451)paid-up share capital 认定股本 8R!3}kx
P (452)parent company 母公司 aJh=4j~.
P (453)pareto distribution 帕累托分布 %cIF()
P (454)participating preference shares 参与优先股 {8L)Fw
P (455)partnership 合伙 [h"#Gwb=;
P (456)payable ledger 应付款项账户 ?gZJ v
P (457)payback 回收期 , $;g'z!N
P (458)payments and receipts account 收入和支出报表 xL.T}f~y2>
P (459)payments withheld 保留款额 @3D8TPH
P (460)payroll 工资单 FN$hEc!
P (461)payroll analysis 工资分析 fwR3=:5~
P (462)percentage profit on turnover 利润对营业额比率 _-N
S-E
P (463)period cost 期间成本 C):RE<X
P (464)perpetual inventory 永续盘存 &5*)r@+
P (465)personal account 记名账户 !8 3x,*O
P (466)PEPT 项目评审法 ?(8z O"
P (467)petty cash account 备用金账户 {HgW9N(
P (468)petty cash voucher 备用金凭证 ZqI.n4:9
P (469)physical inventory 实地盘存 G5^gwG+
P (470)planning 计划 Y~RZf /`
P (471)planning horizon 计划时限