N (428)number of days stock 存货周转天数 7;'.5,-3c
N (429)number of weeks stock 存货周转周数 sBtG}Mo)
O (430)objective classification 客体分类 ^70 .g?(f[
O (431)obsolescence 陈旧 N!B Oq`#da
O (432)off balance sheet finance 资产负债表外筹资 CQ.4,S}6'
O (433)offer for sale 标价出售 ~f10ZB_k>'
O (434)operating budget 经营预算 +?Jk@lE<
O (435)operating lease 经营租赁 x}<G!*3
O (436)operating statement 营业报表 &8+6!TN7
O (437)operation time 操作时间 ,{?bM
O (438)operational control 经营控制 l5';?>!s
O (439)operational gearing 经营杠杆 #A/J^Ko
O (440)operating plans 经营计划 8[1DO1*P
O (441)opportunity cost 机会成本 3Ge <G
O (442)order 定单 ./nYXREO|
O (443)ordinary shares 普通股 |M<.O~|D6}
O (444)out-of-date cheque 过期支票 x;FO|fH
O (445)over capitalization 过分资本化 *OOa)P{^D
O (446)overhead 制造费用 A
Ok7G?Y
O (447)overhead absorption rate 制造费用分配率 l8xd73D)8
O (448)overhead cost 制造费用 z]l-?>Zbg
O (449)overtrading 超过营业资金的经营 K-5"#
P (450)paid cheque 已付支票 mXU?+G0
P (451)paid-up share capital 认定股本 \kV7NA
P (452)parent company 母公司 CDW(qq-zD
P (453)pareto distribution 帕累托分布 df4^C->:
P (454)participating preference shares 参与优先股 ,rFLpQl
P (455)partnership 合伙 t7oz9fSz=?
P (456)payable ledger 应付款项账户 9hR:y.
P (457)payback 回收期 J4Z<Yt/
P (458)payments and receipts account 收入和支出报表 O3C)N
I\i
P (459)payments withheld 保留款额 H"FflmUO
P (460)payroll 工资单 2gL[\/s
P (461)payroll analysis 工资分析 1s}``1>
P (462)percentage profit on turnover 利润对营业额比率 <Xs@
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P (463)period cost 期间成本 oa&US_
P (464)perpetual inventory 永续盘存 _WDBG
P (465)personal account 记名账户 eW"x%|/Q7
P (466)PEPT 项目评审法 U.pr} hq
P (467)petty cash account 备用金账户 fb0T/JTw
P (468)petty cash voucher 备用金凭证 0$"Q&5Y
P (469)physical inventory 实地盘存 $:
4mOl
P (470)planning 计划 X[~f:E[1J
P (471)planning horizon 计划时限