N (428)number of days stock 存货周转天数 DhsvN&yNM
N (429)number of weeks stock 存货周转周数 +Ni Ct S
O (430)objective classification 客体分类 0f'LXn
O (431)obsolescence 陈旧 vF [ 4kDHk
O (432)off balance sheet finance 资产负债表外筹资 6mgLeeY
O (433)offer for sale 标价出售 M0 KU}h
O (434)operating budget 经营预算 { 9^p3Q+:P
O (435)operating lease 经营租赁 ; &O *KhLH
O (436)operating statement 营业报表 D`Ka IqLz
O (437)operation time 操作时间 h[
<l2fy
O (438)operational control 经营控制 ' d?6 L
O (439)operational gearing 经营杠杆 +m/n~- 6q
O (440)operating plans 经营计划 {lg iH+:
O (441)opportunity cost 机会成本 ~_g{P3
O (442)order 定单
de TD|R
O (443)ordinary shares 普通股 7;&,L H
O (444)out-of-date cheque 过期支票 ~-R2mAUK
O (445)over capitalization 过分资本化 33&\E- Q>
O (446)overhead 制造费用 ovDP nf(
O (447)overhead absorption rate 制造费用分配率 n.C5w8 f
O (448)overhead cost 制造费用 /?Mr2!3N
O (449)overtrading 超过营业资金的经营 :)&vf<JL
P (450)paid cheque 已付支票 6GqC]rd*:
P (451)paid-up share capital 认定股本 VYt<j<ba
P (452)parent company 母公司 ibG>|hV
P (453)pareto distribution 帕累托分布 (Q8r2*L
P (454)participating preference shares 参与优先股 W,_2JqQp
P (455)partnership 合伙 y O*
P (456)payable ledger 应付款项账户 9QL%q;
#
P (457)payback 回收期 |k,-]c;6
P (458)payments and receipts account 收入和支出报表 >Q?8tGfB
P (459)payments withheld 保留款额 6E9/ z
P (460)payroll 工资单 n+i=Ff
P (461)payroll analysis 工资分析 (XY`1|])`
P (462)percentage profit on turnover 利润对营业额比率 |{_>H '
P (463)period cost 期间成本 =q`T|9v
P (464)perpetual inventory 永续盘存 5}Xi`'g,
P (465)personal account 记名账户 {Qn{w%!|
P (466)PEPT 项目评审法 /H3w7QU
P (467)petty cash account 备用金账户 Nd{U|k3pL
P (468)petty cash voucher 备用金凭证 ;K%/s IIke
P (469)physical inventory 实地盘存 mVh;=>8K
P (470)planning 计划 j-DWz>x
P (471)planning horizon 计划时限
