N (428)number of days stock 存货周转天数 EatpORq
N (429)number of weeks stock 存货周转周数 yEz2F3[ S
O (430)objective classification 客体分类 GI~;2 `V
O (431)obsolescence 陈旧 v& ? B qj
O (432)off balance sheet finance 资产负债表外筹资 ]
{y ';MZ
O (433)offer for sale 标价出售 XjX<?W
O (434)operating budget 经营预算 <H 3}N!
O (435)operating lease 经营租赁 un\"1RdO
O (436)operating statement 营业报表 MBa/ -fD
O (437)operation time 操作时间 mG2}JWA
O (438)operational control 经营控制 Kj- `ru
O (439)operational gearing 经营杠杆 Gd'^vqo<
O (440)operating plans 经营计划 8Mp
O (441)opportunity cost 机会成本 CUYp(GU
O (442)order 定单 .AV--oA~
O (443)ordinary shares 普通股 A5nu`e9&
O (444)out-of-date cheque 过期支票 8..itty
O (445)over capitalization 过分资本化 #4|?;C)u\
O (446)overhead 制造费用 Nl(Aa5:!
O (447)overhead absorption rate 制造费用分配率 HDC`g
O (448)overhead cost 制造费用 #S1)n [
O (449)overtrading 超过营业资金的经营 ^%_LA't 'R
P (450)paid cheque 已付支票 &QE* V
P (451)paid-up share capital 认定股本 B gE]xm
P (452)parent company 母公司 K&S~IFy
P (453)pareto distribution 帕累托分布 +C
+3DwN
P (454)participating preference shares 参与优先股 TM"i9a? ;
P (455)partnership 合伙 U2K>\/ -~
P (456)payable ledger 应付款项账户 \(Hg_]>m
P (457)payback 回收期 1~_]"Y'
P (458)payments and receipts account 收入和支出报表 D9Q%*DLd$_
P (459)payments withheld 保留款额 QGsUG_ /_P
P (460)payroll 工资单 Y[pGaiN:
P (461)payroll analysis 工资分析 nhy3E
P (462)percentage profit on turnover 利润对营业额比率 Xe*
L^8+
P (463)period cost 期间成本 cW3; 5
P (464)perpetual inventory 永续盘存 O,DA{> * m
P (465)personal account 记名账户 zS?L3*u
P (466)PEPT 项目评审法 N($j;<Q
P (467)petty cash account 备用金账户 x-q er-
P (468)petty cash voucher 备用金凭证 m6J Iq}CMb
P (469)physical inventory 实地盘存 m 2 OP=z@)
P (470)planning 计划 (apAUIE
P (471)planning horizon 计划时限
