N (428)number of days stock 存货周转天数 A@ lY{e
N (429)number of weeks stock 存货周转周数 ?wS/KEl=O
O (430)objective classification 客体分类 .Cf`D tK
O (431)obsolescence 陈旧 !|S{e^WhbU
O (432)off balance sheet finance 资产负债表外筹资 FY;R
0+N
O (433)offer for sale 标价出售 L9)nRV8
O (434)operating budget 经营预算 4~/3MG
O (435)operating lease 经营租赁 r$Ck:Q}
O (436)operating statement 营业报表 b6UD!tXp
O (437)operation time 操作时间 >)PcK
O (438)operational control 经营控制 ;7Y4v`m
O (439)operational gearing 经营杠杆 R k).D6
O (440)operating plans 经营计划 rYMHc@a9(
O (441)opportunity cost 机会成本 H-.8{8
O (442)order 定单 tO^KCnL
O (443)ordinary shares 普通股 ?KfV>.()
O (444)out-of-date cheque 过期支票 RZ&T\;m,7
O (445)over capitalization 过分资本化 GE[J`?E]
O (446)overhead 制造费用 m2"~.iM8
O (447)overhead absorption rate 制造费用分配率 zcNv T
O (448)overhead cost 制造费用 :V
f :_;
O (449)overtrading 超过营业资金的经营 wtw
P (450)paid cheque 已付支票 YAf`Fnmw
P (451)paid-up share capital 认定股本 ?N*|S)BN
P (452)parent company 母公司 `by\@xQ)
P (453)pareto distribution 帕累托分布 Pb^Mc <j
P (454)participating preference shares 参与优先股 ,s,VOyr @F
P (455)partnership 合伙 7 a}qnk%
P (456)payable ledger 应付款项账户 sh %snLw
P (457)payback 回收期 qj5V<c;h%W
P (458)payments and receipts account 收入和支出报表 IaLCWvHX
P (459)payments withheld 保留款额 <X_I`
P (460)payroll 工资单 _ *O^|QbM
P (461)payroll analysis 工资分析 g"iLhm`L
P (462)percentage profit on turnover 利润对营业额比率 A<VNttgG
P (463)period cost 期间成本 .:b|imgiv
P (464)perpetual inventory 永续盘存 ZsP
T!l,
P (465)personal account 记名账户 C&vUZa[p
P (466)PEPT 项目评审法 M6P`~emX2
P (467)petty cash account 备用金账户 1c}
%_Z/
P (468)petty cash voucher 备用金凭证 26,!HmtC
P (469)physical inventory 实地盘存 QM
}TPE
P (470)planning 计划 IE-c^'W=}m
P (471)planning horizon 计划时限