N (428)number of days stock 存货周转天数 NyI0 []z
N (429)number of weeks stock 存货周转周数 ;wIpch
e
O (430)objective classification 客体分类 [k.|iCD
O (431)obsolescence 陈旧 &, 2h=H
,M
O (432)off balance sheet finance 资产负债表外筹资 +~\1Zgw
O (433)offer for sale 标价出售 ^ElUU ?rX
O (434)operating budget 经营预算 >tnQuFKg]
O (435)operating lease 经营租赁 R
z
1&(_Ps
O (436)operating statement 营业报表 wQ qI@
O (437)operation time 操作时间 7y:%^sl
O (438)operational control 经营控制 D)XF@z;
O (439)operational gearing 经营杠杆 ~h 6aw
O (440)operating plans 经营计划 Eym<DPu$n
O (441)opportunity cost 机会成本 i
~fkjn
O (442)order 定单 Qx|m{1~-
O (443)ordinary shares 普通股 eKNZ?!c=
O (444)out-of-date cheque 过期支票 pi:%Bd&F
O (445)over capitalization 过分资本化 F6R+E;"4R'
O (446)overhead 制造费用
yTwv2l;U
O (447)overhead absorption rate 制造费用分配率 -l<b|`s=w.
O (448)overhead cost 制造费用 Ro$'|}(+A
O (449)overtrading 超过营业资金的经营 V #W,}+_Sz
P (450)paid cheque 已付支票 7A?~a_Ep
P (451)paid-up share capital 认定股本 .w\A
yXp
P (452)parent company 母公司 '9%72yG
P (453)pareto distribution 帕累托分布 ~~k_A|&
P (454)participating preference shares 参与优先股 L O<R<zz
P (455)partnership 合伙 +uKh]RP
P (456)payable ledger 应付款项账户 YU.aZdA&V3
P (457)payback 回收期 %KK 6}d #
P (458)payments and receipts account 收入和支出报表 DcA{E8Y
P (459)payments withheld 保留款额 ;@GlJ
'$;
P (460)payroll 工资单 \ni?_F(Y
P (461)payroll analysis 工资分析 !`L% wS
P (462)percentage profit on turnover 利润对营业额比率 0gw 0
P (463)period cost 期间成本 :@{(^}N8u
P (464)perpetual inventory 永续盘存 ;<d("Yz:@Z
P (465)personal account 记名账户 g-"@%ps
P (466)PEPT 项目评审法 HtB> #`'
P (467)petty cash account 备用金账户 |uI d:^ {
P (468)petty cash voucher 备用金凭证 r$} M,! J
P (469)physical inventory 实地盘存 yEyx.Mh.Af
P (470)planning 计划 Ecp]fUQK
P (471)planning horizon 计划时限
