N (428)number of days stock 存货周转天数 Ca]V%g(
N (429)number of weeks stock 存货周转周数 1r:i'cW h
O (430)objective classification 客体分类 \I-bZ|^
O (431)obsolescence 陈旧 Uo
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O (432)off balance sheet finance 资产负债表外筹资 S+*%u/;l
O (433)offer for sale 标价出售 l|jb}9(J
O (434)operating budget 经营预算 T[(4z@d`5
O (435)operating lease 经营租赁 o],z/MPL
O (436)operating statement 营业报表 g&]n:qx
O (437)operation time 操作时间 ^X\{MW'>4
O (438)operational control 经营控制 bVgmjt2&>
O (439)operational gearing 经营杠杆 [TaYNc!\
O (440)operating plans 经营计划 paYvYK-K?
O (441)opportunity cost 机会成本 %^qf0d*
O (442)order 定单 c{( 4s6D
O (443)ordinary shares 普通股
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O (444)out-of-date cheque 过期支票 =@\Li)Y
O (445)over capitalization 过分资本化 -dO9y=?t
O (446)overhead 制造费用 FfS KE
O (447)overhead absorption rate 制造费用分配率 be+]kp
O (448)overhead cost 制造费用 @%[ dh@oY
O (449)overtrading 超过营业资金的经营 6\5"36&/rQ
P (450)paid cheque 已付支票 ]"X} FU
P (451)paid-up share capital 认定股本 nW "ml$
P (452)parent company 母公司 UmNh0n
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P (453)pareto distribution 帕累托分布 hsJS(qEh.'
P (454)participating preference shares 参与优先股 8|2I/#F}]
P (455)partnership 合伙 3: B4 ;
P (456)payable ledger 应付款项账户 yv+DM`0
P (457)payback 回收期 {8im{]8_
P (458)payments and receipts account 收入和支出报表
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P (459)payments withheld 保留款额 *Q`y'6S
P (460)payroll 工资单 q% pjY
P (461)payroll analysis 工资分析 ;n2b$MB?nM
P (462)percentage profit on turnover 利润对营业额比率 z $]HZ#aRE
P (463)period cost 期间成本 Y(97},
P (464)perpetual inventory 永续盘存 uzO3 _.4Y
P (465)personal account 记名账户 F#>^S9Gml
P (466)PEPT 项目评审法
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P (467)petty cash account 备用金账户 i J%`ym4Y
P (468)petty cash voucher 备用金凭证 Op
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P (469)physical inventory 实地盘存 ~'u %66
P (470)planning 计划 k<.VR"I
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P (471)planning horizon 计划时限
