N (428)number of days stock 存货周转天数 ;RZa<2
N (429)number of weeks stock 存货周转周数 e14 Q \
O (430)objective classification 客体分类 A_
z:^9
O (431)obsolescence 陈旧 ct/THq
O (432)off balance sheet finance 资产负债表外筹资 ?gP/XjToMg
O (433)offer for sale 标价出售 oqo8{hrdHk
O (434)operating budget 经营预算 JJOs
L!@
O (435)operating lease 经营租赁 . z7f_KX^
O (436)operating statement 营业报表 2qR@: ^
O (437)operation time 操作时间 d }CMX$1
O (438)operational control 经营控制 (8F?yB u
O (439)operational gearing 经营杠杆 U]&%EqLS
O (440)operating plans 经营计划 9.}3RAB(cv
O (441)opportunity cost 机会成本 @,$HqJ
O (442)order 定单 H t$%)j9
O (443)ordinary shares 普通股 o"CqVRR
O (444)out-of-date cheque 过期支票 ]V\ g$@
O (445)over capitalization 过分资本化 EqwA8? M
O (446)overhead 制造费用 S%|'
/cFo
O (447)overhead absorption rate 制造费用分配率 1:V/['|*g)
O (448)overhead cost 制造费用 >%A=b}VS
O (449)overtrading 超过营业资金的经营 3VgH* vAU}
P (450)paid cheque 已付支票 udr'~,R
P (451)paid-up share capital 认定股本 -0){C|,6
P (452)parent company 母公司 ;yoq/
P (453)pareto distribution 帕累托分布 L )"w-,zy
P (454)participating preference shares 参与优先股 !}m 8]&
P (455)partnership 合伙 KA[Su0
P (456)payable ledger 应付款项账户 7En~~J3
P (457)payback 回收期 :{i mRa-
P (458)payments and receipts account 收入和支出报表 j}M
pc;XOc
P (459)payments withheld 保留款额 ~. SU$
P (460)payroll 工资单 cv& hT.1
P (461)payroll analysis 工资分析 F<1'M#bl
P (462)percentage profit on turnover 利润对营业额比率 #Z5~a9rO
P (463)period cost 期间成本 |0Kt@ AJY
P (464)perpetual inventory 永续盘存 $(hZw
P (465)personal account 记名账户 HM
x9M$
P (466)PEPT 项目评审法 artS*fv3r
P (467)petty cash account 备用金账户 UcIR0BYa
P (468)petty cash voucher 备用金凭证 I!%@|[ Ow
P (469)physical inventory 实地盘存 8 ;bOw
P (470)planning 计划 hD=D5LYAZ
P (471)planning horizon 计划时限
