N (428)number of days stock 存货周转天数 J@
=1zL
N (429)number of weeks stock 存货周转周数 sf2_x>U1
O (430)objective classification 客体分类 zT6ng#
O (431)obsolescence 陈旧 BBm.;=8@ ^
O (432)off balance sheet finance 资产负债表外筹资 &%ej=O
O (433)offer for sale 标价出售 #9,!IW]l
O (434)operating budget 经营预算 E%:!* 9
O (435)operating lease 经营租赁 KN'l/9.
O (436)operating statement 营业报表 `Yn^ -W
O (437)operation time 操作时间 #?k$0|60
O (438)operational control 经营控制 ^VR1whCrx
O (439)operational gearing 经营杠杆 ]0GOSh
O (440)operating plans 经营计划 f\!*%xS;
O (441)opportunity cost 机会成本 E<1^i;F
O (442)order 定单 kZs
O (443)ordinary shares 普通股 &n|#jo(gS
O (444)out-of-date cheque 过期支票 ..X efNbl
O (445)over capitalization 过分资本化 %qcBM~efT
O (446)overhead 制造费用 y/K% F,WMf
O (447)overhead absorption rate 制造费用分配率 Uq 2Uv
O (448)overhead cost 制造费用 "Q`{+|'=E
O (449)overtrading 超过营业资金的经营 iNZ'qMH22
P (450)paid cheque 已付支票 l!lt
gj
P (451)paid-up share capital 认定股本 jJg9M'@2!
P (452)parent company 母公司 e!URj\*
P (453)pareto distribution 帕累托分布 ps[TiW{q;
P (454)participating preference shares 参与优先股 B!K{y>|.
P (455)partnership 合伙 pv+FPB
P (456)payable ledger 应付款项账户 E1_FK1*V;
P (457)payback 回收期 LyhLPU0^q
P (458)payments and receipts account 收入和支出报表 %L+/GtxK
P (459)payments withheld 保留款额 Z'6
o$Xv
P (460)payroll 工资单 !ge,]@/
P (461)payroll analysis 工资分析 ^2[0cne
P (462)percentage profit on turnover 利润对营业额比率 XtRfzqg?K
P (463)period cost 期间成本 7=N=J<]pl
P (464)perpetual inventory 永续盘存 |j&u2DM~#m
P (465)personal account 记名账户
0|9(oP/:
P (466)PEPT 项目评审法 Z`v6DfK}
P (467)petty cash account 备用金账户 |tP1,[w">
P (468)petty cash voucher 备用金凭证 )zlksF
P (469)physical inventory 实地盘存 +?zyFb]Km
P (470)planning 计划 e<dFvMO
P (471)planning horizon 计划时限