N (428)number of days stock 存货周转天数 %}J [ EV
N (429)number of weeks stock 存货周转周数 C-V,3}= *2
O (430)objective classification 客体分类 !NuiVC]
O (431)obsolescence 陈旧 @aAB#,
O (432)off balance sheet finance 资产负债表外筹资 }i ^]uW*h
O (433)offer for sale 标价出售 I~-W4 {
O (434)operating budget 经营预算 1~zzQ:jAZ
O (435)operating lease 经营租赁 zn@<>o8hU
O (436)operating statement 营业报表 < v>^#/.0
O (437)operation time 操作时间 ^<}9# q/rt
O (438)operational control 经营控制 %iPWg
O (439)operational gearing 经营杠杆 iV u
O (440)operating plans 经营计划 TWZ* *S-
O (441)opportunity cost 机会成本 >
B!E 6ah
O (442)order 定单 &)zNu
O (443)ordinary shares 普通股 1hp`
.!3]H
O (444)out-of-date cheque 过期支票 3LN+gXmU
O (445)over capitalization 过分资本化 <2"' R(4",
O (446)overhead 制造费用 ^ a^bsKW
O (447)overhead absorption rate 制造费用分配率 ?x1sm"]p'
O (448)overhead cost 制造费用 BKvX,[R2
O (449)overtrading 超过营业资金的经营 (~q.YJ'
P (450)paid cheque 已付支票 ,R #pQ
4
P (451)paid-up share capital 认定股本 BZ* ',\o
P (452)parent company 母公司 =PYfk6j9
P (453)pareto distribution 帕累托分布 (0dy,GRN
P (454)participating preference shares 参与优先股 lR5[UKr
P (455)partnership 合伙 8eq* q
P (456)payable ledger 应付款项账户 2[
=
=
P (457)payback 回收期 ~" |MwR!0
P (458)payments and receipts account 收入和支出报表 q!iTDg
*$
P (459)payments withheld 保留款额 >cU#($X$^
P (460)payroll 工资单 E6JfSH#
P (461)payroll analysis 工资分析 ,.DTJ7H+
P (462)percentage profit on turnover 利润对营业额比率 cq+G 0F+H
P (463)period cost 期间成本 HVjN<H IqM
P (464)perpetual inventory 永续盘存 X
.,Lmh
P (465)personal account 记名账户 G\&9.@`k
P (466)PEPT 项目评审法 %hDx UZ#0
P (467)petty cash account 备用金账户 I]Ev6>=;
P (468)petty cash voucher 备用金凭证 /Js A[}.6
P (469)physical inventory 实地盘存 yX 9 .yq
P (470)planning 计划 ,+2!&"zD
P (471)planning horizon 计划时限
