N (428)number of days stock 存货周转天数 %Z yt ;p2
N (429)number of weeks stock 存货周转周数 UbP$WIrq
O (430)objective classification 客体分类 Pk:b:(4
O (431)obsolescence 陈旧 g8]$BhRIfr
O (432)off balance sheet finance 资产负债表外筹资 rR(\fX!dg
O (433)offer for sale 标价出售 u9{Z*w3L7
O (434)operating budget 经营预算 ( n2=.9k!
O (435)operating lease 经营租赁 1(/ r g
O (436)operating statement 营业报表 la{o<||Aq
O (437)operation time 操作时间
Lp{/
O (438)operational control 经营控制 .FvIT] k-
O (439)operational gearing 经营杠杆 !uhh_3RH
O (440)operating plans 经营计划 :(i=> ~O
O (441)opportunity cost 机会成本 i7`/ "5I
O (442)order 定单 (~^KXJ{->
O (443)ordinary shares 普通股 ]F4|@+\9
O (444)out-of-date cheque 过期支票 Zrq \:KxX
O (445)over capitalization 过分资本化 )Nl xW5
O (446)overhead 制造费用 #ihHAiy3
O (447)overhead absorption rate 制造费用分配率 F ZfhiIf
O (448)overhead cost 制造费用 rM20Y(|
O (449)overtrading 超过营业资金的经营 ?IR+O CAA
P (450)paid cheque 已付支票 ]GzfU'fOn|
P (451)paid-up share capital 认定股本 RYM[{]4b5F
P (452)parent company 母公司 bJL ,pe+u
P (453)pareto distribution 帕累托分布 s+a#x(7{
P (454)participating preference shares 参与优先股 V/J-
zH&
P (455)partnership 合伙 U.J/ "}5`T
P (456)payable ledger 应付款项账户 8[u$CTl7a
P (457)payback 回收期 O_Z
P (458)payments and receipts account 收入和支出报表 Sp@{5
P (459)payments withheld 保留款额 a7e.Z9k!
P (460)payroll 工资单 Ki%RSW(_`
P (461)payroll analysis 工资分析 xUDXg*
P (462)percentage profit on turnover 利润对营业额比率 3NrWt2?
P (463)period cost 期间成本 M1XzA
`*
P (464)perpetual inventory 永续盘存 t,qz%J&a
P (465)personal account 记名账户 Y^
'mBM#j
P (466)PEPT 项目评审法 O_&K m[
P (467)petty cash account 备用金账户 D__*?frWpW
P (468)petty cash voucher 备用金凭证 Xl
/2-'4
P (469)physical inventory 实地盘存 t ZA%^ Y
P (470)planning 计划 bYy7Ul6]
P (471)planning horizon 计划时限
