N (428)number of days stock 存货周转天数 `4.Wdi-Si
N (429)number of weeks stock 存货周转周数 |b;}'
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O (430)objective classification 客体分类 79~,KFct
O (431)obsolescence 陈旧 >a%NC'~rc
O (432)off balance sheet finance 资产负债表外筹资 UG s
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O (433)offer for sale 标价出售 UIv TC
S
O (434)operating budget 经营预算 +e)So+.W
O (435)operating lease 经营租赁 $hPAp}
O (436)operating statement 营业报表 { Y|h;@j$
O (437)operation time 操作时间 k)'hNk"x
O (438)operational control 经营控制 7,!Mmu
O (439)operational gearing 经营杠杆 owCQ71Q
O (440)operating plans 经营计划 S6 $S%
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O (441)opportunity cost 机会成本 ,cWO Ak
O (442)order 定单 /1h`O@VA
O (443)ordinary shares 普通股 #~Lh#@h
O (444)out-of-date cheque 过期支票 25l6@7q.
O (445)over capitalization 过分资本化 +%>s\W+?]
O (446)overhead 制造费用 yH|ucN~k5S
O (447)overhead absorption rate 制造费用分配率 % rdW:
O (448)overhead cost 制造费用 {v+i!a'+
O (449)overtrading 超过营业资金的经营 X@b$C~+
P (450)paid cheque 已付支票 V3$!`T}g4
P (451)paid-up share capital 认定股本 oZ& ns!#
P (452)parent company 母公司 Y`LZ/Tgk
P (453)pareto distribution 帕累托分布 :u'X
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P (454)participating preference shares 参与优先股 Q# }} 1}Ja
P (455)partnership 合伙 Vvm6T@b M8
P (456)payable ledger 应付款项账户 6ApW+/
P (457)payback 回收期 r4gkSwy
P (458)payments and receipts account 收入和支出报表 1#^[{XlAx
P (459)payments withheld 保留款额 "@gJ[BL#
P (460)payroll 工资单 lT@5=ou[
P (461)payroll analysis 工资分析 rzDqfecOmW
P (462)percentage profit on turnover 利润对营业额比率 TIW6v4
P (463)period cost 期间成本 KA`1IW;
P (464)perpetual inventory 永续盘存 #dqZdj@
P (465)personal account 记名账户 BtB
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P (466)PEPT 项目评审法 uz
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P (467)petty cash account 备用金账户 394u']M
P (468)petty cash voucher 备用金凭证 RoxzCFsI\
P (469)physical inventory 实地盘存 q+~z# jFX
P (470)planning 计划 9u1_L`+b
P (471)planning horizon 计划时限