N (428)number of days stock 存货周转天数 _N&]w*ce
N (429)number of weeks stock 存货周转周数 8C!D=Vhh
O (430)objective classification 客体分类 $VLCD
O (431)obsolescence 陈旧 r]+N(&q
O (432)off balance sheet finance 资产负债表外筹资 GMO|A.bzzN
O (433)offer for sale 标价出售 yxU??#v|g
O (434)operating budget 经营预算 "mm|0PUJ
O (435)operating lease 经营租赁 47 _";g@X
O (436)operating statement 营业报表 }R -azN;
O (437)operation time 操作时间 C/L+:b&x~
O (438)operational control 经营控制 nQW`X=Ku
O (439)operational gearing 经营杠杆 y
At,XG3
O (440)operating plans 经营计划 $5;RQNhXh
O (441)opportunity cost 机会成本 E6NrBPm
O (442)order 定单 R^=)Ucj
O (443)ordinary shares 普通股 KoPhPH
O (444)out-of-date cheque 过期支票 8+7=yN(
O (445)over capitalization 过分资本化 $2j?Z.yEG
O (446)overhead 制造费用 `*nK@:
O (447)overhead absorption rate 制造费用分配率 M;i4ss,}!
O (448)overhead cost 制造费用 &E>zvRBQ
O (449)overtrading 超过营业资金的经营 xgeKz^,
P (450)paid cheque 已付支票 mfNYN4Um6
P (451)paid-up share capital 认定股本 LBlaDw
P (452)parent company 母公司 .RNr^*AQ
P (453)pareto distribution 帕累托分布 ;uC +
5g`
P (454)participating preference shares 参与优先股 jBvZ>H+w~
P (455)partnership 合伙 _\P9~w
`
P (456)payable ledger 应付款项账户 /{~cUB,Um
P (457)payback 回收期 'e(
`2
P (458)payments and receipts account 收入和支出报表 Tmo+I4qoL
P (459)payments withheld 保留款额 ir4uy
P (460)payroll 工资单 D*oJ
z3[
P (461)payroll analysis 工资分析 9x~qcH%
P (462)percentage profit on turnover 利润对营业额比率 W~1MeAI
P (463)period cost 期间成本 tilL7
P (464)perpetual inventory 永续盘存 >qSaF
P (465)personal account 记名账户 3ee?B~Tun
P (466)PEPT 项目评审法 y!9fac
g
P (467)petty cash account 备用金账户 Wkk=x&
P (468)petty cash voucher 备用金凭证 *
1L;%u| [
P (469)physical inventory 实地盘存 om"q[Tudc
P (470)planning 计划 jy]<q^J
P (471)planning horizon 计划时限