N (428)number of days stock 存货周转天数 [z;}^ 3b
N (429)number of weeks stock 存货周转周数 $ Grk{]nT
O (430)objective classification 客体分类 HG5E,^1n
O (431)obsolescence 陈旧 1[a#blL6W
O (432)off balance sheet finance 资产负债表外筹资 y<v-,b*
O (433)offer for sale 标价出售 6*|EB| %n
O (434)operating budget 经营预算 8yZs>Og?
O (435)operating lease 经营租赁 3_i29ghv
O (436)operating statement 营业报表 g~=-
,j|
O (437)operation time 操作时间 !{g>g%2!
O (438)operational control 经营控制 <{Rz1CMc
O (439)operational gearing 经营杠杆 W n2J]BH
O (440)operating plans 经营计划
R"F: (
O (441)opportunity cost 机会成本 (CYQ>)a
O (442)order 定单 {irl}EeyC
O (443)ordinary shares 普通股 Q;m8 drU
O (444)out-of-date cheque 过期支票 t|UM2h
O (445)over capitalization 过分资本化 0NvicZ7VR
O (446)overhead 制造费用 @l h]? |*[
O (447)overhead absorption rate 制造费用分配率 ^8?px&B y:
O (448)overhead cost 制造费用 8KdcU [w]
O (449)overtrading 超过营业资金的经营 a?W<<9]
P (450)paid cheque 已付支票 +J42pSxzoo
P (451)paid-up share capital 认定股本 BGu<1$ G
P (452)parent company 母公司 LTb#1JC
P (453)pareto distribution 帕累托分布 J~ z00p`E
P (454)participating preference shares 参与优先股 {HVsRpNEf
P (455)partnership 合伙 1wggYX
P (456)payable ledger 应付款项账户 x IL]Y7HWM
P (457)payback 回收期 bK!uR&i^l
P (458)payments and receipts account 收入和支出报表 /|v
b)J
P (459)payments withheld 保留款额 rZ RTQ
P (460)payroll 工资单 >#.du}t
P (461)payroll analysis 工资分析 7$"5qJ{ s
P (462)percentage profit on turnover 利润对营业额比率 2ryg3% +O
P (463)period cost 期间成本 G*zhy ! P
P (464)perpetual inventory 永续盘存 j4#S/:Q<7
P (465)personal account 记名账户 ~Hb0)M@y7
P (466)PEPT 项目评审法 vsB3n$2@u
P (467)petty cash account 备用金账户 +' .o
P (468)petty cash voucher 备用金凭证 X#MC|Fzy@
P (469)physical inventory 实地盘存 _znn `_N:v
P (470)planning 计划 I]91{dq
P (471)planning horizon 计划时限
