N (428)number of days stock 存货周转天数 (l+0*o,(
N (429)number of weeks stock 存货周转周数 P(xgIMc H
O (430)objective classification 客体分类 do[w&`jw 8
O (431)obsolescence 陈旧 7TW&=(
O (432)off balance sheet finance 资产负债表外筹资 :P8X?C63W]
O (433)offer for sale 标价出售 B=}s7$^
O (434)operating budget 经营预算 u u $Jwn!S
O (435)operating lease 经营租赁 )k o[_OJj
O (436)operating statement 营业报表 Xk] uXx:TN
O (437)operation time 操作时间 S uo%u
D
O (438)operational control 经营控制 Nr"gj$v
O (439)operational gearing 经营杠杆 7 I/a
O (440)operating plans 经营计划 Egt !N
O (441)opportunity cost 机会成本 719lfI&s
O (442)order 定单 ]P*H,&I`#
O (443)ordinary shares 普通股 ,K15KN.'
O (444)out-of-date cheque 过期支票 @6kkt~>:
O (445)over capitalization 过分资本化 J?Bj=b
O (446)overhead 制造费用 (M# m BS
O (447)overhead absorption rate 制造费用分配率 K-b`KcX
O (448)overhead cost 制造费用 0" F\ V
O (449)overtrading 超过营业资金的经营 }ijFvIHV
P (450)paid cheque 已付支票 "_0sW3rG
P (451)paid-up share capital 认定股本 cO8yu`4!e
P (452)parent company 母公司 |R;`
P (453)pareto distribution 帕累托分布 3Yf~5csY
P (454)participating preference shares 参与优先股 o &$ Of
P (455)partnership 合伙 e}NB ,o
P (456)payable ledger 应付款项账户 8I~*9MUp
P (457)payback 回收期 p`Ok(C_
P (458)payments and receipts account 收入和支出报表 6!@p$ pm)a
P (459)payments withheld 保留款额 &})Zqc3Lqk
P (460)payroll 工资单 Mtaky=l8~I
P (461)payroll analysis 工资分析 /b]+RXvxj
P (462)percentage profit on turnover 利润对营业额比率 *+% $OH,
P (463)period cost 期间成本 "^)$MA Z
P (464)perpetual inventory 永续盘存 D}rnp wp{
P (465)personal account 记名账户 W0S\g#
P (466)PEPT 项目评审法 8/@*6J
P (467)petty cash account 备用金账户 F?Fxm* Wa/
P (468)petty cash voucher 备用金凭证 )}J
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P (469)physical inventory 实地盘存 W[LQ $uj
P (470)planning 计划 7O~hA *Z
P (471)planning horizon 计划时限
