N (428)number of days stock 存货周转天数 & s"&rFFO[
N (429)number of weeks stock 存货周转周数 b )en/mz
O (430)objective classification 客体分类 J@oGAa%3)
O (431)obsolescence 陈旧 6^ wg'u]c
O (432)off balance sheet finance 资产负债表外筹资 (i |`PA
O (433)offer for sale 标价出售 6ApW +/
O (434)operating budget 经营预算 t+q LQY}=
O (435)operating lease 经营租赁 %\}|& z6
O (436)operating statement 营业报表 1i_~ZzX8
O (437)operation time 操作时间 bFVz ;
O (438)operational control 经营控制 zek\AQN
O (439)operational gearing 经营杠杆 }[!;c+ke
O (440)operating plans 经营计划 MEI]N 0L3
O (441)opportunity cost 机会成本 6](vnS;
O (442)order 定单 \C
ZiU3
O (443)ordinary shares 普通股 Bo`fy/x#
O (444)out-of-date cheque 过期支票 CHd w>/5
O (445)over capitalization 过分资本化 ) 3.udx
O (446)overhead 制造费用 &&
ecq
O (447)overhead absorption rate 制造费用分配率 Y">Q16(
O (448)overhead cost 制造费用 Y3-Tg~ /~W
O (449)overtrading 超过营业资金的经营 %;yo\
P (450)paid cheque 已付支票 , ZD !Qb
P (451)paid-up share capital 认定股本 C
UnZ}@?d
P (452)parent company 母公司 z Rz#0
P (453)pareto distribution 帕累托分布 @IB8(TZ5I
P (454)participating preference shares 参与优先股 j 6/ 3p|E
P (455)partnership 合伙
? Q .Y
P (456)payable ledger 应付款项账户 zO2 <Igb
P (457)payback 回收期 k|BY 7C
P (458)payments and receipts account 收入和支出报表 5`^"<wNI
P (459)payments withheld 保留款额 \z:p"eua z
P (460)payroll 工资单 &'WgBjP
P (461)payroll analysis 工资分析 7vNS@[8
P (462)percentage profit on turnover 利润对营业额比率 S^I38gJd
P (463)period cost 期间成本 5;`([oX|_
P (464)perpetual inventory 永续盘存 klT6?'S
P (465)personal account 记名账户 k/H<UW?Z]
P (466)PEPT 项目评审法 %T}{rU~X
P (467)petty cash account 备用金账户 K.o?g?&<
P (468)petty cash voucher 备用金凭证 @`%.\_
P (469)physical inventory 实地盘存 xW/J It F
P (470)planning 计划 36J)O-Ti
P (471)planning horizon 计划时限
