N (428)number of days stock 存货周转天数 f}j o18z%
N (429)number of weeks stock 存货周转周数 6 `/nA4S4.
O (430)objective classification 客体分类 dQ&S&SW
O (431)obsolescence 陈旧 c4]/{!4 Q
O (432)off balance sheet finance 资产负债表外筹资 I%.
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O (433)offer for sale 标价出售 e(; 1XqLM
O (434)operating budget 经营预算 'S_kD! BO
O (435)operating lease 经营租赁 XCQS _'D
O (436)operating statement 营业报表 qTbY'V5 A
O (437)operation time 操作时间 wzLR]<6G
O (438)operational control 经营控制 yc./:t1at>
O (439)operational gearing 经营杠杆 yZ
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O (440)operating plans 经营计划 ~ i
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O (441)opportunity cost 机会成本 G#V}9l8 Q
O (442)order 定单 5|&:l8=
O (443)ordinary shares 普通股 \ ,:3 bY_d
O (444)out-of-date cheque 过期支票 RYU(z;+0p
O (445)over capitalization 过分资本化 ?y.q<F)
O (446)overhead 制造费用 eY3l^Su1
O (447)overhead absorption rate 制造费用分配率 bjgf8427I
O (448)overhead cost 制造费用 Hwr#
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O (449)overtrading 超过营业资金的经营 I\NiA>c
P (450)paid cheque 已付支票 q3+G
P (451)paid-up share capital 认定股本 nZ;h&N -_-
P (452)parent company 母公司 Mx ?{[zT"
P (453)pareto distribution 帕累托分布 O]ZP- WG
P (454)participating preference shares 参与优先股 tB
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P (455)partnership 合伙 K<@g U\-!
P (456)payable ledger 应付款项账户 y[U/5! `zV
P (457)payback 回收期 v3b[08
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P (458)payments and receipts account 收入和支出报表 ,vfi]_PK
P (459)payments withheld 保留款额 "qEi$a&]
P (460)payroll 工资单 fz%I ' +!
P (461)payroll analysis 工资分析 adHZ
X
P (462)percentage profit on turnover 利润对营业额比率 *gu 4%
P (463)period cost 期间成本 w zX
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P (464)perpetual inventory 永续盘存 "=cWcztiP
P (465)personal account 记名账户 Dqg Yc[UGA
P (466)PEPT 项目评审法 `;[ j`v8O
P (467)petty cash account 备用金账户 ~ vD7BO`
P (468)petty cash voucher 备用金凭证 4::>Ca^{
P (469)physical inventory 实地盘存 Qr`WPTQr"
P (470)planning 计划 b 9M.p*!
P (471)planning horizon 计划时限
