N (428)number of days stock 存货周转天数 ; p2a .P
N (429)number of weeks stock 存货周转周数 ~JxAo\2i
O (430)objective classification 客体分类 rTL o6wI
O (431)obsolescence 陈旧 aG/L'we
R
O (432)off balance sheet finance 资产负债表外筹资 FR 1se
O (433)offer for sale 标价出售 a gxR
V
O (434)operating budget 经营预算 $61*X f+*
O (435)operating lease 经营租赁 r J_fg$.<
O (436)operating statement 营业报表 +#0,2 wR#
O (437)operation time 操作时间 'P<T,:z?
O (438)operational control 经营控制 9Y-6e 0B:
O (439)operational gearing 经营杠杆 p+d?k"WN?
O (440)operating plans 经营计划 7Ys\=W1
O (441)opportunity cost 机会成本 b>"=kN/
O (442)order 定单 Xu#K<#V
O (443)ordinary shares 普通股 %4HpTx
O (444)out-of-date cheque 过期支票 1r;. r|
O (445)over capitalization 过分资本化 Xw [|$#QKM
O (446)overhead 制造费用 rJ}k!}G
O (447)overhead absorption rate 制造费用分配率 qECta 'b&
O (448)overhead cost 制造费用
Qg4g(0E@
O (449)overtrading 超过营业资金的经营 8
t
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P (450)paid cheque 已付支票 [}!obbM
P (451)paid-up share capital 认定股本 4GTB82V$
P (452)parent company 母公司 U `<?~Bz
P (453)pareto distribution 帕累托分布 M4(`o^n
P (454)participating preference shares 参与优先股 yu] nK-Y7S
P (455)partnership 合伙 \Z%V)ZRi=
P (456)payable ledger 应付款项账户 \LZ VazXD
P (457)payback 回收期 W-ll2b
P (458)payments and receipts account 收入和支出报表 ;NeN2 |I]
P (459)payments withheld 保留款额 CN F3".a
P (460)payroll 工资单 4w-P%-4
P (461)payroll analysis 工资分析 3"J85V%h]n
P (462)percentage profit on turnover 利润对营业额比率 orzy &4
P (463)period cost 期间成本 a)G T\1q
P (464)perpetual inventory 永续盘存
V;-YM
W
P (465)personal account 记名账户 @G;\gJT*
P (466)PEPT 项目评审法 &fYV FRVkq
P (467)petty cash account 备用金账户 *wetPt)~v_
P (468)petty cash voucher 备用金凭证 -v7O*xm"
P (469)physical inventory 实地盘存 }c~o3t(7`b
P (470)planning 计划 v&i,}p^M5
P (471)planning horizon 计划时限
