N (428)number of days stock 存货周转天数 ((M,6Q }
N (429)number of weeks stock 存货周转周数 .@ H:P
O (430)objective classification 客体分类 W8W7< ml0A
O (431)obsolescence 陈旧 Khj C'CU,
O (432)off balance sheet finance 资产负债表外筹资 Dk
`&tr
O (433)offer for sale 标价出售 7L~ *%j
O (434)operating budget 经营预算 & SXw=;B
O (435)operating lease 经营租赁 ay8]"sa
O (436)operating statement 营业报表 c=sV"r?
O (437)operation time 操作时间 IMM;LC%rD9
O (438)operational control 经营控制 ,_V V;P
O (439)operational gearing 经营杠杆 :8 2T!
O (440)operating plans 经营计划 7Ae`>5B#
O (441)opportunity cost 机会成本 fU6YJs.H^8
O (442)order 定单 Ts!'>_< Je
O (443)ordinary shares 普通股
Nm)3
O (444)out-of-date cheque 过期支票 0|e [o"
O (445)over capitalization 过分资本化 b0~r/M;J
O (446)overhead 制造费用 y
4i3m(S
O (447)overhead absorption rate 制造费用分配率 a_ N7X
O (448)overhead cost 制造费用 eRUdPPq_d
O (449)overtrading 超过营业资金的经营 0)&!$@HW
P (450)paid cheque 已付支票 93*csO?Db
P (451)paid-up share capital 认定股本 . fWy\ r0
P (452)parent company 母公司 ) .KA0-
P (453)pareto distribution 帕累托分布 /pMOinuO
P (454)participating preference shares 参与优先股 g *$2qKm
P (455)partnership 合伙 ~[CFs'`(2
P (456)payable ledger 应付款项账户 z:Am1B
P (457)payback 回收期 .IW`?9O
$E
P (458)payments and receipts account 收入和支出报表 2@ S}x@^
P (459)payments withheld 保留款额 <+QdBp'd;
P (460)payroll 工资单 o N032o?S
P (461)payroll analysis 工资分析 '/O:@P5qY
P (462)percentage profit on turnover 利润对营业额比率 <8WFaP3,
P (463)period cost 期间成本 'rhgM/I
P (464)perpetual inventory 永续盘存 12 p`ZD=
P (465)personal account 记名账户 <Km9Mq
P (466)PEPT 项目评审法 TpU\IQ
P (467)petty cash account 备用金账户 |=;hQ2H yF
P (468)petty cash voucher 备用金凭证 P~Obx Y|
P (469)physical inventory 实地盘存 0? {ADQz
P (470)planning 计划 e)sR$]i:v
P (471)planning horizon 计划时限
