N (428)number of days stock 存货周转天数 zd CeOZ 6
N (429)number of weeks stock 存货周转周数 `fEB,0j^
O (430)objective classification 客体分类 v}hmI']yf
O (431)obsolescence 陈旧 37 )Dx
O (432)off balance sheet finance 资产负债表外筹资 #5GIO
O (433)offer for sale 标价出售 .s 31D%N
O (434)operating budget 经营预算 SCk2D!u
O (435)operating lease 经营租赁 3 $;6pY
O (436)operating statement 营业报表 @sly-2{e1
O (437)operation time 操作时间 RQI
? \?o
O (438)operational control 经营控制 H{ '<v|I
O (439)operational gearing 经营杠杆 }7CMXw
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O (440)operating plans 经营计划 r]eeKV,{p
O (441)opportunity cost 机会成本 ;aBK4<-vl
O (442)order 定单 Evkb`dU3n
O (443)ordinary shares 普通股 ZCi~4&Z#
O (444)out-of-date cheque 过期支票 Y) Y`9u<?
O (445)over capitalization 过分资本化 P"0S94o:5J
O (446)overhead 制造费用 '1A S66k
O (447)overhead absorption rate 制造费用分配率 O"4Q=~Y
O (448)overhead cost 制造费用 <,d .`0:y
O (449)overtrading 超过营业资金的经营 mLU4R Q}5
P (450)paid cheque 已付支票 Ktg{-Xl
P (451)paid-up share capital 认定股本 c[ ]_gUp8
P (452)parent company 母公司 #q1Qa_LXc
P (453)pareto distribution 帕累托分布 o{yEF1,c\
P (454)participating preference shares 参与优先股 DGr{x}Kq
P (455)partnership 合伙 hK"hMyH^
P (456)payable ledger 应付款项账户 ?P[uf
P (457)payback 回收期 S (] (C
P (458)payments and receipts account 收入和支出报表 KE: P RX
P (459)payments withheld 保留款额 `;b@a<Wl
P (460)payroll 工资单 Y 3r m')c
P (461)payroll analysis 工资分析 f7 V3 6Q8
P (462)percentage profit on turnover 利润对营业额比率 k | Vq-w
P (463)period cost 期间成本 N-|E^XIV
P (464)perpetual inventory 永续盘存 ,wE]:|`qJ
P (465)personal account 记名账户 Qj~m;F!
P (466)PEPT 项目评审法 7P O3{ I
P (467)petty cash account 备用金账户 5R}Qp<D[^
P (468)petty cash voucher 备用金凭证 ') t
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P (469)physical inventory 实地盘存 $.kP7!`:,
P (470)planning 计划
x/Se
/C
P (471)planning horizon 计划时限
