N (428)number of days stock 存货周转天数 ~ n]5iGz
N (429)number of weeks stock 存货周转周数 &ys>z<Z
O (430)objective classification 客体分类 8o5[tl
?w
O (431)obsolescence 陈旧 FHOw ]"#
O (432)off balance sheet finance 资产负债表外筹资 fB$a )~
O (433)offer for sale 标价出售 4eHSAN
"$
O (434)operating budget 经营预算 P=n_wE
O (435)operating lease 经营租赁 [
inlxJD
O (436)operating statement 营业报表 *igmi9A
O (437)operation time 操作时间 c [Fc3
O (438)operational control 经营控制 <[db)r~c
O (439)operational gearing 经营杠杆 O*:87:I d
O (440)operating plans 经营计划 I0 }.!
O (441)opportunity cost 机会成本 :'p)xw4K|
O (442)order 定单 M/<ypJ
O (443)ordinary shares 普通股 A 6S0dX
O (444)out-of-date cheque 过期支票 P)Adb~r
O (445)over capitalization 过分资本化 CQWXLQED>
O (446)overhead 制造费用 uFWA] ":is
O (447)overhead absorption rate 制造费用分配率 9mi@PW}1
O (448)overhead cost 制造费用 $Z G&d
O (449)overtrading 超过营业资金的经营 !eyLh&]5
P (450)paid cheque 已付支票 Zy(i
_B-b
P (451)paid-up share capital 认定股本 e gq,)6>
P (452)parent company 母公司 9<Pg2#*N0
P (453)pareto distribution 帕累托分布 rRe5Q
P (454)participating preference shares 参与优先股 qd0G sr}j
P (455)partnership 合伙 =0cTct6
\
P (456)payable ledger 应付款项账户 e Q>Ur2H8n
P (457)payback 回收期 ,XT,t[w
P (458)payments and receipts account 收入和支出报表 f+ r>ur}\)
P (459)payments withheld 保留款额 CPJ <A,V
P (460)payroll 工资单 px;~20$e
P (461)payroll analysis 工资分析 1ubu~6
P (462)percentage profit on turnover 利润对营业额比率 E22o-nI?1
P (463)period cost 期间成本 s 4`-m Ia
P (464)perpetual inventory 永续盘存 IO\1nB$0nb
P (465)personal account 记名账户 &hWELZe0vv
P (466)PEPT 项目评审法 `LkrG9KV{
P (467)petty cash account 备用金账户 #z(:n5$F
P (468)petty cash voucher 备用金凭证 E'WXi!>7p
P (469)physical inventory 实地盘存 m^ xTV-#l@
P (470)planning 计划 { I{ 0rV
P (471)planning horizon 计划时限
