N (428)number of days stock 存货周转天数 -9^A,vX
N (429)number of weeks stock 存货周转周数 P%Tffsl
O (430)objective classification 客体分类 (5Sv$Xt
O (431)obsolescence 陈旧 q ,*([yX
O (432)off balance sheet finance 资产负债表外筹资 U$^ $7g 3
O (433)offer for sale 标价出售 _
e94
O (434)operating budget 经营预算 sL\W6 ej
O (435)operating lease 经营租赁 hO0g3^
O (436)operating statement 营业报表 I hPX/P
O (437)operation time 操作时间 H: _R[u4r
O (438)operational control 经营控制 Rg~F[j$N
O (439)operational gearing 经营杠杆 ) @a_|q@V
O (440)operating plans 经营计划 <}bF49 z
O (441)opportunity cost 机会成本 2~RG\JWTA
O (442)order 定单 sH / 08 Z
O (443)ordinary shares 普通股 !7jVK I80
O (444)out-of-date cheque 过期支票 EN{o3@ O'
O (445)over capitalization 过分资本化 !\/J| ~XZ
O (446)overhead 制造费用 &
@/25Y2
O (447)overhead absorption rate 制造费用分配率 _ 68{
{.
O (448)overhead cost 制造费用 ,BE4z2 a
O (449)overtrading 超过营业资金的经营 fe !{vrS
P (450)paid cheque 已付支票 gPw{'7'
U
P (451)paid-up share capital 认定股本 <U~at+M
P (452)parent company 母公司 ; )rXQm
P (453)pareto distribution 帕累托分布 s|d"2w6t
P (454)participating preference shares 参与优先股 ! ,&{1p
P (455)partnership 合伙 #0'%51Jcl
P (456)payable ledger 应付款项账户 .l +yK-BZ
P (457)payback 回收期 .+$ox-EK8
P (458)payments and receipts account 收入和支出报表 R;`C;Rbf
P (459)payments withheld 保留款额 Q+a "Z ^Z|
P (460)payroll 工资单 pT'jX^BU
P (461)payroll analysis 工资分析 (.N!(;G
P (462)percentage profit on turnover 利润对营业额比率 7 j8Ou3
P (463)period cost 期间成本 vz3#.a~2
P (464)perpetual inventory 永续盘存 ']DUC u
P (465)personal account 记名账户 .vWwYG
P (466)PEPT 项目评审法 ?OF9 {$m3?
P (467)petty cash account 备用金账户 ,WQg.neOA
P (468)petty cash voucher 备用金凭证 0UOjk.~b
P (469)physical inventory 实地盘存
dBEm7.nh
P (470)planning 计划 O8)N`#1>+
P (471)planning horizon 计划时限
