N (428)number of days stock 存货周转天数 SbB5J> >7J
N (429)number of weeks stock 存货周转周数 ' o5,P/6
O (430)objective classification 客体分类 g$<@!
O (431)obsolescence 陈旧 ''Hq-Ng
O (432)off balance sheet finance 资产负债表外筹资 yCz?V[49
O (433)offer for sale 标价出售 `);`E_'U
k
O (434)operating budget 经营预算 3y@'p(}Az
O (435)operating lease 经营租赁 8Hhe&B
O (436)operating statement 营业报表 FOZqN K
O (437)operation time 操作时间 K1Tzy=Z9j
O (438)operational control 经营控制 DI*xf
Kt
O (439)operational gearing 经营杠杆 rO-Tr
O (440)operating plans 经营计划 O6`@'N>6P
O (441)opportunity cost 机会成本 9gFC]UVWh
O (442)order 定单 <'/+E4m
O (443)ordinary shares 普通股 0c]Lm?&
O (444)out-of-date cheque 过期支票 _+UD>u{
O (445)over capitalization 过分资本化 xQN](OKG
O (446)overhead 制造费用 5L4~7/kj
O (447)overhead absorption rate 制造费用分配率 `T-(g1:9
O (448)overhead cost 制造费用 $N+azal+y
O (449)overtrading 超过营业资金的经营 7_JK2
P (450)paid cheque 已付支票 0n1y$*I4
P (451)paid-up share capital 认定股本 }g3)z%Xe'[
P (452)parent company 母公司 I3SLR
P (453)pareto distribution 帕累托分布 ~oOOCB
P (454)participating preference shares 参与优先股 6OVAsmE
P (455)partnership 合伙 Z!#zr@'k
P (456)payable ledger 应付款项账户 p<$z!|7m
P (457)payback 回收期 N &=,)d~M
P (458)payments and receipts account 收入和支出报表 Qd@`jwjS
P (459)payments withheld 保留款额 gP<l
P (460)payroll 工资单 vXyaOZ
P (461)payroll analysis 工资分析 Nf3L
P (462)percentage profit on turnover 利润对营业额比率 f~E'0f_
P (463)period cost 期间成本 ~_R=2t{u_
P (464)perpetual inventory 永续盘存 ; LTc4t
P (465)personal account 记名账户 cP(/+
/9
P (466)PEPT 项目评审法 u{I)C0
P (467)petty cash account 备用金账户
pO"V9[p]
P (468)petty cash voucher 备用金凭证 Yh4e\]ql~N
P (469)physical inventory 实地盘存 -FJ5N}R
P (470)planning 计划 b-ZvEDCR
P (471)planning horizon 计划时限