N (428)number of days stock 存货周转天数 D/)wg$MI
N (429)number of weeks stock 存货周转周数 i'9aQi" G
O (430)objective classification 客体分类 %jz]s4u$5j
O (431)obsolescence 陈旧 0+MNu8 t
O (432)off balance sheet finance 资产负债表外筹资 1BT]_ cP
O (433)offer for sale 标价出售 /5A um ?~
O (434)operating budget 经营预算 Jb~$Vrdy
O (435)operating lease 经营租赁 X{4jyi-<
O (436)operating statement 营业报表 O 4zD
>O
O (437)operation time 操作时间 l?pF ?(
{
O (438)operational control 经营控制 -4ry)isYx
O (439)operational gearing 经营杠杆 ^hq+
L ^$^
O (440)operating plans 经营计划 i!g}PbC[
O (441)opportunity cost 机会成本 CXt9 5O?
O (442)order 定单 ]j> W9n?
O (443)ordinary shares 普通股 M B.\G.bV
O (444)out-of-date cheque 过期支票 s}Phw2`1U
O (445)over capitalization 过分资本化 V/|).YG2
O (446)overhead 制造费用 ta"uxL\gge
O (447)overhead absorption rate 制造费用分配率 VP0q?lh
O (448)overhead cost 制造费用 `roos<F1D
O (449)overtrading 超过营业资金的经营 ~C[p}MED
P (450)paid cheque 已付支票 )!6JSMS
P (451)paid-up share capital 认定股本 xC N6?
P (452)parent company 母公司 TNe,'S,%
P (453)pareto distribution 帕累托分布 (:9yeP1
P (454)participating preference shares 参与优先股 Mo?eVtZ
P (455)partnership 合伙 ,/0Q($oz
P (456)payable ledger 应付款项账户 ;1qE:x}'H
P (457)payback 回收期 rEz-\jLD~
P (458)payments and receipts account 收入和支出报表 LXYpP- E
P (459)payments withheld 保留款额 3m3lj y
P (460)payroll 工资单 N(i%Oxp1
P (461)payroll analysis 工资分析 PWeCk2 xH
P (462)percentage profit on turnover 利润对营业额比率 {UqS q
P (463)period cost 期间成本 "XPBNv\>_
P (464)perpetual inventory 永续盘存 %smQ`
u|
P (465)personal account 记名账户 /`(Kbwh
P (466)PEPT 项目评审法 .*XELP=BT
P (467)petty cash account 备用金账户 1ocd$)B|}
P (468)petty cash voucher 备用金凭证 ;:
<z hO
P (469)physical inventory 实地盘存 t~5m[C[`w
P (470)planning 计划 GX2 aV6}
P (471)planning horizon 计划时限
