N (428)number of days stock 存货周转天数 *o!#5 c
N (429)number of weeks stock 存货周转周数 'F:Tv[qx
O (430)objective classification 客体分类 C*1 1?B[
O (431)obsolescence 陈旧 [M:<!QXw
O (432)off balance sheet finance 资产负债表外筹资 FBOgaI83G
O (433)offer for sale 标价出售 u6:$AA
O (434)operating budget 经营预算 YUyYVi7clq
O (435)operating lease 经营租赁 4af^SZ )l
O (436)operating statement 营业报表 v`Ja Bn
O (437)operation time 操作时间 _Kh 8
<$h
O (438)operational control 经营控制 8%a
^j\L
O (439)operational gearing 经营杠杆 -q
nOq[
O (440)operating plans 经营计划 jfam/LL{V
O (441)opportunity cost 机会成本 2E!Q5 l!j
O (442)order 定单 LWN9 D
O (443)ordinary shares 普通股 & IsPqO
O (444)out-of-date cheque 过期支票 gO @LJ
O (445)over capitalization 过分资本化 {h.j 6
O (446)overhead 制造费用 :o~ ]d
O (447)overhead absorption rate 制造费用分配率 6TXTJ]er
O (448)overhead cost 制造费用 9/I
xh?
O (449)overtrading 超过营业资金的经营 MOi1+`kwh
P (450)paid cheque 已付支票 ~L
P5hL
P (451)paid-up share capital 认定股本 ta'wX
P (452)parent company 母公司 }}"|(2I
P (453)pareto distribution 帕累托分布 q]s_ hWWv
P (454)participating preference shares 参与优先股 NQcg}y
P (455)partnership 合伙 t8. 3
P (456)payable ledger 应付款项账户 Bo'v!bI7
P (457)payback 回收期 vfc,{F=Q
P (458)payments and receipts account 收入和支出报表 0< }BSv
P (459)payments withheld 保留款额 D^U?!S&4~
P (460)payroll 工资单 g; 7u-nP
P (461)payroll analysis 工资分析 kjOkPp
P (462)percentage profit on turnover 利润对营业额比率 vWL| vR
P (463)period cost 期间成本 [8Z
!dj
P (464)perpetual inventory 永续盘存 3BF3$_u)o
P (465)personal account 记名账户 yb0Mn*X+
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P (466)PEPT 项目评审法 m9-=Y{&/
P (467)petty cash account 备用金账户 IP)%y%ycw
P (468)petty cash voucher 备用金凭证 /xB O;'rR
P (469)physical inventory 实地盘存 dOKe}?}==
P (470)planning 计划 QHnC(b
P (471)planning horizon 计划时限
