N (428)number of days stock 存货周转天数 u7?juI #Cl
N (429)number of weeks stock 存货周转周数 (fa?f tK
O (430)objective classification 客体分类 ^d80\PXz
O (431)obsolescence 陈旧 n5.>;N.*
O (432)off balance sheet finance 资产负债表外筹资 Zjg\ jo
O (433)offer for sale 标价出售 ?Z>.G{Wm@
O (434)operating budget 经营预算 n#Roz5/U
O (435)operating lease 经营租赁 Hc]1mM
O (436)operating statement 营业报表 / \rq$W_
O (437)operation time 操作时间 N-`;\
O (438)operational control 经营控制 xXZKj
O (439)operational gearing 经营杠杆 D a [C'm=
O (440)operating plans 经营计划 Z=@)
O (441)opportunity cost 机会成本 rxj@NwAno
O (442)order 定单 {X<4wx
eTo
O (443)ordinary shares 普通股 *ldMr{s<R
O (444)out-of-date cheque 过期支票 H 5rPq_R
O (445)over capitalization 过分资本化 %g u
$_S
O (446)overhead 制造费用 %,,`N I{
O (447)overhead absorption rate 制造费用分配率 ?#m<\]S<
O (448)overhead cost 制造费用 FU\/JF.j
O (449)overtrading 超过营业资金的经营 oY%"2PW1B
P (450)paid cheque 已付支票 5U{4TeUH
P (451)paid-up share capital 认定股本 sr+gD* @h
P (452)parent company 母公司 _t|G@D{
P (453)pareto distribution 帕累托分布 qA/#IUi) 1
P (454)participating preference shares 参与优先股 Fkc x+d
P (455)partnership 合伙 t0e{| du
P (456)payable ledger 应付款项账户 [Iw>|q <e
P (457)payback 回收期 VJN/#
P (458)payments and receipts account 收入和支出报表 i)7n c
P (459)payments withheld 保留款额 jQ_dw\
{0
P (460)payroll 工资单 *O+R|Cdp/
P (461)payroll analysis 工资分析 OG`|td
P (462)percentage profit on turnover 利润对营业额比率 #9D/jYK1X
P (463)period cost 期间成本 Yz=h"Zr
P (464)perpetual inventory 永续盘存 j9URl$T:
P (465)personal account 记名账户
hIVI \U,
P (466)PEPT 项目评审法 mPs%ZC
P (467)petty cash account 备用金账户 &_9YLXtMi;
P (468)petty cash voucher 备用金凭证 0{?: FQ#
P (469)physical inventory 实地盘存 |Bx||=z`
P (470)planning 计划 Ao
zm
O
P (471)planning horizon 计划时限
