N (428)number of days stock 存货周转天数 3
*o
l
N (429)number of weeks stock 存货周转周数 [Hn4&PET
O (430)objective classification 客体分类 RNyw`>
O (431)obsolescence 陈旧 O)'Bx=S4Ke
O (432)off balance sheet finance 资产负债表外筹资 F3 \' WQh
O (433)offer for sale 标价出售 =<.8
O (434)operating budget 经营预算 npH2&6Yhi^
O (435)operating lease 经营租赁 oEE*H2l\
O (436)operating statement 营业报表 K h}Oiw
O (437)operation time 操作时间 d#N< t`
O (438)operational control 经营控制 Tn+6:<OFdO
O (439)operational gearing 经营杠杆 RZ!-,|"cwL
O (440)operating plans 经营计划 ?~e 8:/@
O (441)opportunity cost 机会成本 h sVf/%
O (442)order 定单 b!Q|0X.?
O (443)ordinary shares 普通股 D >u1ngu
O (444)out-of-date cheque 过期支票 'Iw eN
O (445)over capitalization 过分资本化 _5vAn t*
O (446)overhead 制造费用 ^D(N_va<
O (447)overhead absorption rate 制造费用分配率 D
7b<&D@
O (448)overhead cost 制造费用 "-Lbz ) k
O (449)overtrading 超过营业资金的经营 i gp[c FN
P (450)paid cheque 已付支票 SU.T0>w
P (451)paid-up share capital 认定股本 P1b5=/}:V
P (452)parent company 母公司 6mJa
P (453)pareto distribution 帕累托分布 ZqQJFyV*
P (454)participating preference shares 参与优先股 LYPjdp2>"o
P (455)partnership 合伙 AF4:v<EN
P (456)payable ledger 应付款项账户 @Y'BqDFlZ
P (457)payback 回收期 )8
ejT6r
P (458)payments and receipts account 收入和支出报表 '~{^c }
P (459)payments withheld 保留款额 ST3a iyG
P (460)payroll 工资单 (&4aebkZO
P (461)payroll analysis 工资分析 +A 6xY
P (462)percentage profit on turnover 利润对营业额比率 k&4@$;Ap
P (463)period cost 期间成本 LlP_`fA
P (464)perpetual inventory 永续盘存 cB
U,!
P (465)personal account 记名账户 g&y'#,'Q~,
P (466)PEPT 项目评审法 k=2]@K$%
P (467)petty cash account 备用金账户 bv`gjR
P (468)petty cash voucher 备用金凭证 CU gXpU*
P (469)physical inventory 实地盘存 XUmL 8
P (470)planning 计划 J PQ[JD^]
P (471)planning horizon 计划时限
