N (428)number of days stock 存货周转天数 v0`E
lkaN
N (429)number of weeks stock 存货周转周数 gl-O"%rMcL
O (430)objective classification 客体分类 g&;:[&%T]
O (431)obsolescence 陈旧 hh`7b ,+ 4
O (432)off balance sheet finance 资产负债表外筹资 n
*|F=fl
O (433)offer for sale 标价出售 L!:}
O (434)operating budget 经营预算 Zuod1;qIh
O (435)operating lease 经营租赁 DOiL3i"H
O (436)operating statement 营业报表 :a(er'A
O (437)operation time 操作时间 'cJHOd
O (438)operational control 经营控制 =rcqYPul0
O (439)operational gearing 经营杠杆 ai[st+1
O (440)operating plans 经营计划 * 3mF.^
O (441)opportunity cost 机会成本 ^'r/;(ZF*/
O (442)order 定单 GQO}E@W6C
O (443)ordinary shares 普通股 <<K G S
O (444)out-of-date cheque 过期支票 <hg t{b4
O (445)over capitalization 过分资本化 s<LF=qGu
O (446)overhead 制造费用 ;_),?(
O (447)overhead absorption rate 制造费用分配率 ]Ow
A>fb
O (448)overhead cost 制造费用 K1a$
m2
O (449)overtrading 超过营业资金的经营 HkFoyy
P (450)paid cheque 已付支票 PvX>+y5
P (451)paid-up share capital 认定股本 jV`xRjh
P (452)parent company 母公司 0 3kzS ]g
P (453)pareto distribution 帕累托分布 !T02@e/
P (454)participating preference shares 参与优先股 z/aZD\[_
P (455)partnership 合伙 0|n1O)>J
P (456)payable ledger 应付款项账户 xpt*S~
P (457)payback 回收期 Z?Y14L~%
P (458)payments and receipts account 收入和支出报表 rI)op1K
P (459)payments withheld 保留款额 }6MHIr=o
P (460)payroll 工资单 RSXYz8{
P (461)payroll analysis 工资分析 V9f$zjpw
P (462)percentage profit on turnover 利润对营业额比率 >p Y0f }
P (463)period cost 期间成本 @13vn x
P (464)perpetual inventory 永续盘存 6hQ?MYX
P (465)personal account 记名账户 e*.
l6H/B
P (466)PEPT 项目评审法 ^@e4 mO
P (467)petty cash account 备用金账户 gH5E+J_$
P (468)petty cash voucher 备用金凭证 I|]
~f[xI
P (469)physical inventory 实地盘存 -Zd0[& ']
P (470)planning 计划 >.N?y@
P (471)planning horizon 计划时限