N (428)number of days stock 存货周转天数 ]g] ]\hS
N (429)number of weeks stock 存货周转周数 x)+ q$FB
O (430)objective classification 客体分类 E+Eug{+
O (431)obsolescence 陈旧 pNFVa<D
O (432)off balance sheet finance 资产负债表外筹资 xaN[ru@
O (433)offer for sale 标价出售 bU
$f4J
O (434)operating budget 经营预算 Jb;@'o6
O (435)operating lease 经营租赁 (e"\%p`
O (436)operating statement 营业报表 )L+>^cJI<
O (437)operation time 操作时间 R6cd;| fan
O (438)operational control 经营控制 ,gO(zI-1
O (439)operational gearing 经营杠杆 t~v_k\` {
O (440)operating plans 经营计划 L l$,"}0T
O (441)opportunity cost 机会成本 \+Nn>wW.
O (442)order 定单 X_HU?Q_N
O (443)ordinary shares 普通股 6N\f>c
O (444)out-of-date cheque 过期支票 g:oB j6$
q
O (445)over capitalization 过分资本化 /OD@Xl];K
O (446)overhead 制造费用 QnJd}(yN
O (447)overhead absorption rate 制造费用分配率 R$m ?aIN
O (448)overhead cost 制造费用
>,6%Y3
O (449)overtrading 超过营业资金的经营 `G'Z ,P-a
P (450)paid cheque 已付支票 H |%'$oWp
P (451)paid-up share capital 认定股本 ]mR!-Fqj
P (452)parent company 母公司 vu@@!cT6e
P (453)pareto distribution 帕累托分布 )BeB xo7lv
P (454)participating preference shares 参与优先股 he! Uq%e
P (455)partnership 合伙 MA,7 |s
P (456)payable ledger 应付款项账户 B<{Yj }..
P (457)payback 回收期 Oh=E!
P (458)payments and receipts account 收入和支出报表 *";O_ :C!
P (459)payments withheld 保留款额 d-{1>\-_
P (460)payroll 工资单 `E2RW{$A
P (461)payroll analysis 工资分析 9,jFQb(),
P (462)percentage profit on turnover 利润对营业额比率 'T+v&M
P (463)period cost 期间成本 9dCf@5]
P (464)perpetual inventory 永续盘存 /Ue_1Efa
P (465)personal account 记名账户 GHR r+
P (466)PEPT 项目评审法 ' e:rL .
P (467)petty cash account 备用金账户 Y52 TC@'
P (468)petty cash voucher 备用金凭证 ]KM 3G
P (469)physical inventory 实地盘存 bLsN?_jy
P (470)planning 计划
fR&x5Ika0
P (471)planning horizon 计划时限
