N (428)number of days stock 存货周转天数 n`]l^qE
N (429)number of weeks stock 存货周转周数 /H')~!Yz
O (430)objective classification 客体分类 Fse['O
~
O (431)obsolescence 陈旧 tNU-2r
O (432)off balance sheet finance 资产负债表外筹资 ?^|QiuU:n
O (433)offer for sale 标价出售 <
CDA"
O (434)operating budget 经营预算
n
]w7Zj
O (435)operating lease 经营租赁 2s 7mI'
O (436)operating statement 营业报表 EYG"49
c
O (437)operation time 操作时间 /I`3dWL
O (438)operational control 经营控制 Nz~(+pVWg5
O (439)operational gearing 经营杠杆 (
vKI1^,
O (440)operating plans 经营计划 PdT83vOCE
O (441)opportunity cost 机会成本 -Q# o)o
O (442)order 定单 `)6>nPr7P
O (443)ordinary shares 普通股 &.zj5*J
O (444)out-of-date cheque 过期支票 'Q5 &5UrBr
O (445)over capitalization 过分资本化 M
EEAQd<*
O (446)overhead 制造费用 3 4SA~5
O (447)overhead absorption rate 制造费用分配率 <"?*zx&
O (448)overhead cost 制造费用
l^P#kQA
O (449)overtrading 超过营业资金的经营 lzEb5mg
P (450)paid cheque 已付支票 2} w#3K
P (451)paid-up share capital 认定股本 <;%0T
xK|U
P (452)parent company 母公司 t:>x\V2m
P (453)pareto distribution 帕累托分布 W2`.RF^
P (454)participating preference shares 参与优先股 [B,'=,Hbs
P (455)partnership 合伙 >8|+%pK8<
P (456)payable ledger 应付款项账户 bp#fyG
"
P (457)payback 回收期 ~AQ>g#|%
P (458)payments and receipts account 收入和支出报表 [ (|^O>k8c
P (459)payments withheld 保留款额 3[r";Wt#
P (460)payroll 工资单 [Eu];
P (461)payroll analysis 工资分析 CZY7S*fL
P (462)percentage profit on turnover 利润对营业额比率 hT '=V
N
P (463)period cost 期间成本 ,^ 7 CP
P (464)perpetual inventory 永续盘存 77*qkKr
P (465)personal account 记名账户 r,4lqar;E
P (466)PEPT 项目评审法 1* ^'\W.
P (467)petty cash account 备用金账户 %k2FP
mA6
P (468)petty cash voucher 备用金凭证 /THnfy \
P (469)physical inventory 实地盘存 wz#A1F
P (470)planning 计划 @A{m5h
P (471)planning horizon 计划时限
