N (428)number of days stock 存货周转天数 WTvUz.Et
N (429)number of weeks stock 存货周转周数 ffrIi',@
O (430)objective classification 客体分类 XIW0Z C
O (431)obsolescence 陈旧 @UD:zU T)F
O (432)off balance sheet finance 资产负债表外筹资 |mb2<! ag{
O (433)offer for sale 标价出售 B
71/nt9
O (434)operating budget 经营预算 3 A #Tn7
O (435)operating lease 经营租赁 -#|D>
O (436)operating statement 营业报表 :?t~ |7O:
O (437)operation time 操作时间 HK@ij,px
O (438)operational control 经营控制 [^5\Ww
O (439)operational gearing 经营杠杆
= S&`~+
O (440)operating plans 经营计划 j6rN t|
O (441)opportunity cost 机会成本 6}4} )B2
O (442)order 定单 QU).q65p
O (443)ordinary shares 普通股 y0 * rY
O (444)out-of-date cheque 过期支票 X]0>0=^
O (445)over capitalization 过分资本化 ++0)KSvw
O (446)overhead 制造费用 F-yY(b]$
O (447)overhead absorption rate 制造费用分配率 4-( kk0]`z
O (448)overhead cost 制造费用 2xI |G
3U
O (449)overtrading 超过营业资金的经营 XjX
P (450)paid cheque 已付支票 7;'33Bm*
P (451)paid-up share capital 认定股本 $]v}X},,
P (452)parent company 母公司 ag=d6q
P (453)pareto distribution 帕累托分布 ~3&{`9Y
P (454)participating preference shares 参与优先股 :KLXr r
P (455)partnership 合伙 `9~
%6N?7#
P (456)payable ledger 应付款项账户 yeo&Qz2vU
P (457)payback 回收期 =6%oW2E\
P (458)payments and receipts account 收入和支出报表 f[ ^f/jGm
P (459)payments withheld 保留款额 OZ[ YB
P (460)payroll 工资单 ',+yD9 @
P (461)payroll analysis 工资分析 X\|!
P (462)percentage profit on turnover 利润对营业额比率 )BP*| URc
P (463)period cost 期间成本 G-aR%]7$g
P (464)perpetual inventory 永续盘存 gAqK)@8-
P (465)personal account 记名账户 0I&k_7_
P (466)PEPT 项目评审法 r* *zjv>
P (467)petty cash account 备用金账户 aB9!}3@
P (468)petty cash voucher 备用金凭证 J$dwy$n
P (469)physical inventory 实地盘存 yK~=6^M
P (470)planning 计划 d$dy6{/YD
P (471)planning horizon 计划时限
