N (428)number of days stock 存货周转天数 <9@I5 0;
N (429)number of weeks stock 存货周转周数 ^EPM~cEY\
O (430)objective classification 客体分类 tT ~}lW)Y
O (431)obsolescence 陈旧 W8'cAY
O (432)off balance sheet finance 资产负债表外筹资 $RuJm\f
O (433)offer for sale 标价出售 2a3h m8%U
O (434)operating budget 经营预算 3tMs61 3
O (435)operating lease 经营租赁 &s>H iL>f
O (436)operating statement 营业报表 l(-6pP5`
O (437)operation time 操作时间 xVao
3+r
O (438)operational control 经营控制 \`- /\N
O (439)operational gearing 经营杠杆 ?a+t L'D[
O (440)operating plans 经营计划 P%]li`56-c
O (441)opportunity cost 机会成本 HW;,Xz P=
O (442)order 定单 eva-?+n\q
O (443)ordinary shares 普通股 Hc ]/0 :
O (444)out-of-date cheque 过期支票 n\Uh5P1W"
O (445)over capitalization 过分资本化 hw:zak#j ,
O (446)overhead 制造费用 T@ ;z o8:
O (447)overhead absorption rate 制造费用分配率 <(TTYf8lS
O (448)overhead cost 制造费用 Yc/Nz(m
O (449)overtrading 超过营业资金的经营 (Eq0 |"cj
P (450)paid cheque 已付支票 bJj <xjBM
P (451)paid-up share capital 认定股本 6kK\nZ$o$
P (452)parent company 母公司 OW<i "?0
P (453)pareto distribution 帕累托分布 {'4h.PB+r
P (454)participating preference shares 参与优先股 0K <@?cI
P (455)partnership 合伙 I83ZN]
P (456)payable ledger 应付款项账户 *-(J$4RNz
P (457)payback 回收期 7 ^4F,JuJO
P (458)payments and receipts account 收入和支出报表 !j#Z48=&
P (459)payments withheld 保留款额 *y9 iuJ}
P (460)payroll 工资单 XO~xbG7>gZ
P (461)payroll analysis 工资分析 M;V
(Tf
P (462)percentage profit on turnover 利润对营业额比率 6UXa
5t
P (463)period cost 期间成本 Q* ifmnB'
P (464)perpetual inventory 永续盘存 W
' hE,
P (465)personal account 记名账户 aL$m
P (466)PEPT 项目评审法 ?vuM'UH-
P (467)petty cash account 备用金账户 JhR XfIK>{
P (468)petty cash voucher 备用金凭证 3P-qLbJ
P (469)physical inventory 实地盘存 (.-3q;)6
P (470)planning 计划 =/&ob%J)9]
P (471)planning horizon 计划时限
