N (428)number of days stock 存货周转天数 s~i73Qk/
N (429)number of weeks stock 存货周转周数 NflwmMJ
O (430)objective classification 客体分类 }.L:(z^L,Y
O (431)obsolescence 陈旧 O3/w@q Q
O (432)off balance sheet finance 资产负债表外筹资 b )(si/]\
O (433)offer for sale 标价出售 S UBrFsA
O (434)operating budget 经营预算 i;l0)q
O (435)operating lease 经营租赁 RKb{QAK!v
O (436)operating statement 营业报表 X$A[~v
O (437)operation time 操作时间 ;owU]Xk%8K
O (438)operational control 经营控制 (F+]h]KSi
O (439)operational gearing 经营杠杆 `ElJL{Rn
O (440)operating plans 经营计划 G=(j
a?d
O (441)opportunity cost 机会成本 rnSrkn"j{
O (442)order 定单 !Bu=?gf
O (443)ordinary shares 普通股 =v !'?
O (444)out-of-date cheque 过期支票 P[K42mm
O (445)over capitalization 过分资本化 N"[r_!
O (446)overhead 制造费用 P0c6?K6 j
O (447)overhead absorption rate 制造费用分配率 p!/ *(TT
O (448)overhead cost 制造费用 oAt{#v
O (449)overtrading 超过营业资金的经营 VJbn/5+P
P (450)paid cheque 已付支票 F9J9zs*,
P (451)paid-up share capital 认定股本 nd)`G$gL
P (452)parent company 母公司 3gQ2wP*K
P (453)pareto distribution 帕累托分布 70F(`;
P (454)participating preference shares 参与优先股 l\6.f_
P (455)partnership 合伙 t~V?p'a0ys
P (456)payable ledger 应付款项账户 _]Y9Eoz
P (457)payback 回收期 :F.eyA|#@G
P (458)payments and receipts account 收入和支出报表 fq(3uE]nC
P (459)payments withheld 保留款额 ,e@707d`\
P (460)payroll 工资单 H=@S+4_bK
P (461)payroll analysis 工资分析 )YPut.
P (462)percentage profit on turnover 利润对营业额比率 &`B
Tw1u
P (463)period cost 期间成本 F* _ytL
P (464)perpetual inventory 永续盘存 83pXj=k<
P (465)personal account 记名账户 XQStlUw8+
P (466)PEPT 项目评审法 ? oQ_qleuo
P (467)petty cash account 备用金账户 C<E;f]d
P (468)petty cash voucher 备用金凭证 tD+K4
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P (469)physical inventory 实地盘存 CuAA)B j
P (470)planning 计划 (i@B+c
P (471)planning horizon 计划时限