N (428)number of days stock 存货周转天数 hj%}GP{{
N (429)number of weeks stock 存货周转周数 PG C07U :B
O (430)objective classification 客体分类 c }g$1of87
O (431)obsolescence 陈旧 +3(C GNE
O (432)off balance sheet finance 资产负债表外筹资 ;Of?fe5:
O (433)offer for sale 标价出售 eW<!^Aer
O (434)operating budget 经营预算 0tn7Rkiw
O (435)operating lease 经营租赁 !H2C9l:rd
O (436)operating statement 营业报表 \z(>h&
O (437)operation time 操作时间 Nj! R9N
O (438)operational control 经营控制 bvt-leA=
O (439)operational gearing 经营杠杆 &e5^v
O (440)operating plans 经营计划 :/I={)5
O (441)opportunity cost 机会成本 XyN`BDFi
O (442)order 定单
{FrH m
O (443)ordinary shares 普通股 Ktj(&/~}
O (444)out-of-date cheque 过期支票 1aXIhk4
O (445)over capitalization 过分资本化 O% j,:t'"
O (446)overhead 制造费用 3?-V>-[G_
O (447)overhead absorption rate 制造费用分配率 C={sE*&dYX
O (448)overhead cost 制造费用 ^v ()iF
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O (449)overtrading 超过营业资金的经营 IFHgD}kp%#
P (450)paid cheque 已付支票 J~ PTVR
P (451)paid-up share capital 认定股本 c/,|[ t
P (452)parent company 母公司 r-Xjy *T
P (453)pareto distribution 帕累托分布 'dd< <E
P (454)participating preference shares 参与优先股 X mE_ F
P (455)partnership 合伙 ~ 8S4Kj)%
P (456)payable ledger 应付款项账户 ^ ^U)WB
P (457)payback 回收期 pJ<)intcbE
P (458)payments and receipts account 收入和支出报表 :{ e`$kz
P (459)payments withheld 保留款额 Y D1g]p
P (460)payroll 工资单 <ZN)
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P (461)payroll analysis 工资分析 ^+.e5roBKj
P (462)percentage profit on turnover 利润对营业额比率 u!156X?[eU
P (463)period cost 期间成本 pw(*X,gj
P (464)perpetual inventory 永续盘存 5wVi{P5+
P (465)personal account 记名账户 # oS
P (466)PEPT 项目评审法 QQ2OZy> W
P (467)petty cash account 备用金账户 K1qY10F:_
P (468)petty cash voucher 备用金凭证 0.3[=a4 3
P (469)physical inventory 实地盘存 **
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P (470)planning 计划 60SenHKles
P (471)planning horizon 计划时限
