N (428)number of days stock 存货周转天数 ?wM{NVt#-
N (429)number of weeks stock 存货周转周数 E6+c{4 1B
O (430)objective classification 客体分类 a`/\0~
O (431)obsolescence 陈旧 kucH=96
O (432)off balance sheet finance 资产负债表外筹资 *Ae>
,LyE
O (433)offer for sale 标价出售 )b AO A
O (434)operating budget 经营预算 [ _kis
O (435)operating lease 经营租赁 Q X`Qnk|Y
O (436)operating statement 营业报表 (%p@G5GU
O (437)operation time 操作时间 7 dxTy n=
O (438)operational control 经营控制 %DOV)Qc2
O (439)operational gearing 经营杠杆 _,r2g8qm
O (440)operating plans 经营计划 ,j3Y
vn W
O (441)opportunity cost 机会成本
))M!"*
O (442)order 定单 BF)
!VnJ
O (443)ordinary shares 普通股 R*PR21g
O (444)out-of-date cheque 过期支票 )>-94xx|
O (445)over capitalization 过分资本化 ,%Go.3i[
O (446)overhead 制造费用 'P'f`;'_DC
O (447)overhead absorption rate 制造费用分配率 3`
,u^ w
O (448)overhead cost 制造费用 4^*+G]]wZ~
O (449)overtrading 超过营业资金的经营 e'nhP
P (450)paid cheque 已付支票 y}5: CZ
P (451)paid-up share capital 认定股本 $W_sIS0\z
P (452)parent company 母公司 `IC2}IiF
P (453)pareto distribution 帕累托分布 nC6 ;:uM
P (454)participating preference shares 参与优先股 zDK"Y{
P (455)partnership 合伙 pUV4oyGV
P (456)payable ledger 应付款项账户 1s\
P (457)payback 回收期 PvHX#wJ
P (458)payments and receipts account 收入和支出报表 T~D2rt\
P (459)payments withheld 保留款额 *WzvPl$e
P (460)payroll 工资单 /+
yIcE(&3
P (461)payroll analysis 工资分析 I
\Luw* :
P (462)percentage profit on turnover 利润对营业额比率 *OM+d$l!
P (463)period cost 期间成本 >^!)G^ B
P (464)perpetual inventory 永续盘存 ^uCZ O
P (465)personal account 记名账户 H@|h
Nn$@
P (466)PEPT 项目评审法 AQ) DiH
P (467)petty cash account 备用金账户 z EBUR %9
P (468)petty cash voucher 备用金凭证 ] Hiw+5n
P (469)physical inventory 实地盘存 2=]Xe#5J=
P (470)planning 计划 Y%zYO
P (471)planning horizon 计划时限
