N (428)number of days stock 存货周转天数 expxp#S
N (429)number of weeks stock 存货周转周数 vT%qILTrQf
O (430)objective classification 客体分类 A1Ka(3"
O (431)obsolescence 陈旧 *vb ^N0P
O (432)off balance sheet finance 资产负债表外筹资 yE}BfU { .
O (433)offer for sale 标价出售 I
|Z/`9T
O (434)operating budget 经营预算 3!>/smb!
O (435)operating lease 经营租赁 <3lUV7!
O (436)operating statement 营业报表 F,Q?s9s
O (437)operation time 操作时间 N ,+(>?y
E
O (438)operational control 经营控制 B "*`R!y
O (439)operational gearing 经营杠杆 V>B'+b+<
O (440)operating plans 经营计划 n3'dLJH|
O (441)opportunity cost 机会成本 6p#g0t
O (442)order 定单 NIaF 5z
O (443)ordinary shares 普通股 pL! a
O (444)out-of-date cheque 过期支票 mGO>""<:
O (445)over capitalization 过分资本化 \2j|=S6
O (446)overhead 制造费用 A?DB#-z.r
O (447)overhead absorption rate 制造费用分配率 Gbn4*<N
O (448)overhead cost 制造费用 U~wjR"='
O (449)overtrading 超过营业资金的经营 :\mRtVH
P (450)paid cheque 已付支票 c8<xFvYG
P (451)paid-up share capital 认定股本 mW~P!7]
P (452)parent company 母公司 a&
C.=
P (453)pareto distribution 帕累托分布 kQIfYtT
P (454)participating preference shares 参与优先股 )%qtE34`
P (455)partnership 合伙
Ge^Qar
P (456)payable ledger 应付款项账户 qcYNtEs*c
P (457)payback 回收期 [A
]Ca$':
P (458)payments and receipts account 收入和支出报表 )yrAov\z*
P (459)payments withheld 保留款额 I(n }<)eF
P (460)payroll 工资单 PS$k >_=t
P (461)payroll analysis 工资分析 +RS$5NLH
P (462)percentage profit on turnover 利润对营业额比率 qi&D+~Gv!
P (463)period cost 期间成本 S7CV
w,2
P (464)perpetual inventory 永续盘存 h8jB=e, H
P (465)personal account 记名账户 ` 5#hjLe
P (466)PEPT 项目评审法 %l]Rh/VPn?
P (467)petty cash account 备用金账户 r1;e 0\?`
P (468)petty cash voucher 备用金凭证 LQqfi
~
P (469)physical inventory 实地盘存 &wjB{%
P (470)planning 计划 ?Wa<AFXQ
P (471)planning horizon 计划时限