N (428)number of days stock 存货周转天数 # ly@;!M
N (429)number of weeks stock 存货周转周数 l< (cd,
O (430)objective classification 客体分类 )0^ ># k
O (431)obsolescence 陈旧 XVt/qb%)r
O (432)off balance sheet finance 资产负债表外筹资 8-m
3e
O (433)offer for sale 标价出售 AEY$@!8
O (434)operating budget 经营预算 Oe51PE qn
O (435)operating lease 经营租赁 q*, Q 5
O (436)operating statement 营业报表 4:7m K/Z
O (437)operation time 操作时间 OR:[J5M)
O (438)operational control 经营控制 'c V?i&;
O (439)operational gearing 经营杠杆 d|XmasGN
O (440)operating plans 经营计划 qTT,U9]:
O (441)opportunity cost 机会成本 LvcuZZ`1a
O (442)order 定单 p
j0fM{E
O (443)ordinary shares 普通股 @Y}uZ'jt'
O (444)out-of-date cheque 过期支票 Ha%F"V *
O (445)over capitalization 过分资本化 lT'9u,6
O (446)overhead 制造费用 * RWm47
O (447)overhead absorption rate 制造费用分配率 ySe$4deJ
O (448)overhead cost 制造费用 1svi8wh
O (449)overtrading 超过营业资金的经营 } s_hD`'
P (450)paid cheque 已付支票 P`S@n /}
P (451)paid-up share capital 认定股本 2C$R4:Ssw)
P (452)parent company 母公司 ;#1Iiuh
P (453)pareto distribution 帕累托分布 + H_MV=A^
P (454)participating preference shares 参与优先股 ; Y"N6%
P (455)partnership 合伙 Z
o=]dBp.
P (456)payable ledger 应付款项账户 a^ t?vv
P (457)payback 回收期 {^}0 G^
P (458)payments and receipts account 收入和支出报表 bl ;zR
P (459)payments withheld 保留款额 rkB'Hf
P (460)payroll 工资单 wJeG (h
P (461)payroll analysis 工资分析 5|I55CTx
P (462)percentage profit on turnover 利润对营业额比率 A(8n
P (463)period cost 期间成本 e)H!uR
P (464)perpetual inventory 永续盘存 P:C2G(V1AR
P (465)personal account 记名账户 AVl~{k|
P (466)PEPT 项目评审法 krB'9r<wa`
P (467)petty cash account 备用金账户 oH#v6{y
P (468)petty cash voucher 备用金凭证 D)Q)N I
P (469)physical inventory 实地盘存 H={&3poBz
P (470)planning 计划 +*}{`L-
:
P (471)planning horizon 计划时限
