N (428)number of days stock 存货周转天数 ?1m ,SK
N (429)number of weeks stock 存货周转周数 i$#,XFFp~
O (430)objective classification 客体分类 ct\<;I(H
O (431)obsolescence 陈旧 -IvL+}K
O (432)off balance sheet finance 资产负债表外筹资 r"]Oe$[#
O (433)offer for sale 标价出售 b@-)Fy4d2
O (434)operating budget 经营预算 _z:Qhe
O (435)operating lease 经营租赁 ^@ UjQ9[>
O (436)operating statement 营业报表 {gIEZ{
O (437)operation time 操作时间 ew"m!F#
O (438)operational control 经营控制 Wy)('EM
O (439)operational gearing 经营杠杆 ~\bHfiIDy
O (440)operating plans 经营计划 ork|yj/A
O (441)opportunity cost 机会成本 K|~AA"I;
O (442)order 定单 <W|1<=z(
O (443)ordinary shares 普通股 l-=e62I{=|
O (444)out-of-date cheque 过期支票 t|".=3%G
O (445)over capitalization 过分资本化 9<qx!-s2rr
O (446)overhead 制造费用 ;5RIwD
O (447)overhead absorption rate 制造费用分配率 j}RM.C\7
O (448)overhead cost 制造费用 ^=#!D[xj>
O (449)overtrading 超过营业资金的经营 tz8t9lb[
P (450)paid cheque 已付支票 Z>HNe9pr
P (451)paid-up share capital 认定股本 gDc]^K4>
P (452)parent company 母公司 RD9Yk
P (453)pareto distribution 帕累托分布 7n>|D^
P (454)participating preference shares 参与优先股 &`sR){R
P (455)partnership 合伙 DD6 'M
U4
P (456)payable ledger 应付款项账户 a?\ `
P (457)payback 回收期
Ris-tdg
P (458)payments and receipts account 收入和支出报表 4i96UvkZ
P (459)payments withheld 保留款额
573~-Jvx
P (460)payroll 工资单 ?7 X3P
P (461)payroll analysis 工资分析 s|p(KWo2U
P (462)percentage profit on turnover 利润对营业额比率 q\G{]dz?R
P (463)period cost 期间成本 lzI/\%
P (464)perpetual inventory 永续盘存 :9O|l)N)W=
P (465)personal account 记名账户 6fQ*X~| p
P (466)PEPT 项目评审法 ~{Ua92zV9
P (467)petty cash account 备用金账户 fcn_<Yh0W
P (468)petty cash voucher 备用金凭证 xF^r`
P (469)physical inventory 实地盘存 ep`/:iY W
P (470)planning 计划 ;lk f+,;
P (471)planning horizon 计划时限