N (428)number of days stock 存货周转天数 qxsK-8KT<
N (429)number of weeks stock 存货周转周数 U.
1Vpfy
O (430)objective classification 客体分类 VR/>V7*7@
O (431)obsolescence 陈旧 P!{
O<P
O (432)off balance sheet finance 资产负债表外筹资 U'nz3
O (433)offer for sale 标价出售 9LkP*$2"M<
O (434)operating budget 经营预算 s|U?{Byb!
O (435)operating lease 经营租赁 !S[8w9q
O (436)operating statement 营业报表 %/:{x()G
O (437)operation time 操作时间 %:/_O*~)Yg
O (438)operational control 经营控制 p*rBT,'
O (439)operational gearing 经营杠杆 O7shY4 Sr
O (440)operating plans 经营计划 a r#p7N
O (441)opportunity cost 机会成本 7B$iM,}.b
O (442)order 定单
^3Ni
O (443)ordinary shares 普通股 PF-7AIxs"
O (444)out-of-date cheque 过期支票 /!kKL$j
O (445)over capitalization 过分资本化 )POuH*j
O (446)overhead 制造费用
oY:6a
O (447)overhead absorption rate 制造费用分配率 $up.<qzj
O (448)overhead cost 制造费用 D5]sf>~
O (449)overtrading 超过营业资金的经营 9d4PH
P (450)paid cheque 已付支票 Z,Z34:-
P (451)paid-up share capital 认定股本 %v\0Dm+A
P (452)parent company 母公司 <a |$Bl
P (453)pareto distribution 帕累托分布 3y%B&W,sm
P (454)participating preference shares 参与优先股 ) =<,$|g
P (455)partnership 合伙 CUT D]:\
P (456)payable ledger 应付款项账户 <h2WM (n
P (457)payback 回收期 Bl-nS{9
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P (458)payments and receipts account 收入和支出报表 adh=Kp e!w
P (459)payments withheld 保留款额 VpJ/M(UD-
P (460)payroll 工资单 /a%5!)NE%
P (461)payroll analysis 工资分析 [0D( PV(n
P (462)percentage profit on turnover 利润对营业额比率 [Z484dS`_
P (463)period cost 期间成本 0l6z!@GhT
P (464)perpetual inventory 永续盘存 4!<
8Dd
P (465)personal account 记名账户 ]&1Kz
2/
P (466)PEPT 项目评审法 mu2
r#I
P (467)petty cash account 备用金账户 SUXRWFl
P (468)petty cash voucher 备用金凭证 7z"xjA
P (469)physical inventory 实地盘存 ]5lp.#EB
P (470)planning 计划 T=}(S4n#BX
P (471)planning horizon 计划时限