N (428)number of days stock 存货周转天数 H [v~
N (429)number of weeks stock 存货周转周数 ``SjALf
O (430)objective classification 客体分类 w+}dm ^X
O (431)obsolescence 陈旧 YZk& 'w
O (432)off balance sheet finance 资产负债表外筹资 YMWy5 \
O (433)offer for sale 标价出售 l YhwV\3
O (434)operating budget 经营预算 z}& <D YD
O (435)operating lease 经营租赁 HDaec`j
O (436)operating statement 营业报表 N> ~*Jp2;
O (437)operation time 操作时间 }bHpFe
O (438)operational control 经营控制 }$o%^ "[
O (439)operational gearing 经营杠杆 QIw.`$H+
O (440)operating plans 经营计划 j)uIe)wZw
O (441)opportunity cost 机会成本 +n:#Uf)
O (442)order 定单 }'{(rU
O (443)ordinary shares 普通股 &K4o8Qz
O (444)out-of-date cheque 过期支票 Ue% 0.G|<W
O (445)over capitalization 过分资本化 BgRiJFa.d[
O (446)overhead 制造费用 A@#dv2 JzP
O (447)overhead absorption rate 制造费用分配率 JWBWa-
O (448)overhead cost 制造费用 wEp/bR1=
O (449)overtrading 超过营业资金的经营 G'("-
9
P (450)paid cheque 已付支票 F 6Ol5
P (451)paid-up share capital 认定股本 m Z5UaSG
P (452)parent company 母公司 &
Jn% 2[ ;
P (453)pareto distribution 帕累托分布 52 ~k:"c
P (454)participating preference shares 参与优先股 H(X~ =r
P (455)partnership 合伙 ZibODs=f;
P (456)payable ledger 应付款项账户 X6;aF ;"5
P (457)payback 回收期 v`fU Am/
P (458)payments and receipts account 收入和支出报表 ZDb`]c4(
P (459)payments withheld 保留款额 (lm/S_U$
P (460)payroll 工资单 g(`
6cY[}
P (461)payroll analysis 工资分析 'FVT"M~
P (462)percentage profit on turnover 利润对营业额比率 w
\M_3}
P (463)period cost 期间成本 ?ix,Cu@ M
P (464)perpetual inventory 永续盘存 &#;,
P :.'
P (465)personal account 记名账户 $ p0s
P (466)PEPT 项目评审法 A#i-C+"}
P (467)petty cash account 备用金账户 r B)WHx<
P (468)petty cash voucher 备用金凭证 L`!sV-.
P (469)physical inventory 实地盘存 KIS.4nt#d"
P (470)planning 计划 AE$)RhY`
P (471)planning horizon 计划时限
