N (428)number of days stock 存货周转天数 ` (.K|l}
N (429)number of weeks stock 存货周转周数 $62!R]C9\
O (430)objective classification 客体分类 =gw 'M A
O (431)obsolescence 陈旧 DHd9yP9-
O (432)off balance sheet finance 资产负债表外筹资 a9` E&Q}z
O (433)offer for sale 标价出售 c54oQ1Q&"
O (434)operating budget 经营预算 nYLq%7}k
O (435)operating lease 经营租赁 w?Cqe
N
O (436)operating statement 营业报表 7q^o sOj"
O (437)operation time 操作时间 D:/^TEib
O (438)operational control 经营控制 \f5$L`
O (439)operational gearing 经营杠杆 5O% Q*\(
O (440)operating plans 经营计划 YJ3aJ^m#E
O (441)opportunity cost 机会成本 2X!O '
O (442)order 定单 m?V4r
#t
O (443)ordinary shares 普通股 NVAt-u0LB
O (444)out-of-date cheque 过期支票 s(o{SC'tt
O (445)over capitalization 过分资本化 'C)`j {CS
O (446)overhead 制造费用 N p $ pz
O (447)overhead absorption rate 制造费用分配率 4
>at# Zc
O (448)overhead cost 制造费用 z}&?^YU*)`
O (449)overtrading 超过营业资金的经营 67wY_\m 9I
P (450)paid cheque 已付支票 q]ER_]%Gna
P (451)paid-up share capital 认定股本 !-_0I:m
P (452)parent company 母公司 ryg1o=1v/
P (453)pareto distribution 帕累托分布 yF8 av=<{
P (454)participating preference shares 参与优先股 1>r7s*
P (455)partnership 合伙 s{4|eYR
P (456)payable ledger 应付款项账户 I6,'o)l{_
P (457)payback 回收期 BxS\ "W
P (458)payments and receipts account 收入和支出报表 *BF5B\[r?
P (459)payments withheld 保留款额 XXBN
Nr_CK
P (460)payroll 工资单 iC10|0%{
P (461)payroll analysis 工资分析 zxTcjC)y
P (462)percentage profit on turnover 利润对营业额比率 u%
3D{Dj
P (463)period cost 期间成本 }1VxMx @
P (464)perpetual inventory 永续盘存 ^1sX22k
P (465)personal account 记名账户 L }T:Y)
.
P (466)PEPT 项目评审法 g"Mqh!{
FI
P (467)petty cash account 备用金账户 SV0E7qX
P (468)petty cash voucher 备用金凭证 _~ZNX+4
P (469)physical inventory 实地盘存 /g BB
P (470)planning 计划 $1y 8gm
P (471)planning horizon 计划时限
