N (428)number of days stock 存货周转天数 <9z2:^
N (429)number of weeks stock 存货周转周数 WP[h@ #7<
O (430)objective classification 客体分类 2k;>nlVxX
O (431)obsolescence 陈旧 B64L>7\>`
O (432)off balance sheet finance 资产负债表外筹资 r'0IA J-;
O (433)offer for sale 标价出售 x>:~=#Vi
O (434)operating budget 经营预算 n6 D9f~8"
O (435)operating lease 经营租赁 cdiDfiE
O (436)operating statement 营业报表 "#1KO1@G
O (437)operation time 操作时间 qn)
VKx=
O (438)operational control 经营控制 Afa| 6zZ>
O (439)operational gearing 经营杠杆 GcN[bH(@
O (440)operating plans 经营计划 ,l/~epx4v)
O (441)opportunity cost 机会成本 ;D.a |(Q
O (442)order 定单 $I*ye+a*{q
O (443)ordinary shares 普通股 VqGmZ|+8
O (444)out-of-date cheque 过期支票 1AMxZ (e
O (445)over capitalization 过分资本化
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O (446)overhead 制造费用 s |
B
O (447)overhead absorption rate 制造费用分配率 #tX\ m ;
O (448)overhead cost 制造费用 _`3' D`s
O (449)overtrading 超过营业资金的经营 K;
kaWV
P (450)paid cheque 已付支票 c
1 aCN
P (451)paid-up share capital 认定股本 xPMTmx?2
P (452)parent company 母公司 I~Y1DP)R
P (453)pareto distribution 帕累托分布 Wm ri%
P (454)participating preference shares 参与优先股 n7-|\p!xP6
P (455)partnership 合伙 eaLR-+vEB
P (456)payable ledger 应付款项账户 S}L$-7Ct
P (457)payback 回收期 "< [ 'W(
P (458)payments and receipts account 收入和支出报表 tg =ClZ-
P (459)payments withheld 保留款额 L&h@`NPO a
P (460)payroll 工资单 dxHKXw
P (461)payroll analysis 工资分析 .axJ '*~W
P (462)percentage profit on turnover 利润对营业额比率 1eQfc{[g
P (463)period cost 期间成本 |NuX9!S
P (464)perpetual inventory 永续盘存 ,36AR|IO)
P (465)personal account 记名账户 MI8f(ZJK5
P (466)PEPT 项目评审法 +9mE1$C
P (467)petty cash account 备用金账户 | e{F;8
P (468)petty cash voucher 备用金凭证 p5F=?*[}
P (469)physical inventory 实地盘存 ;Q *=AW
P (470)planning 计划 n-ZOe]3
P (471)planning horizon 计划时限
