N (428)number of days stock 存货周转天数 IOkC [([
N (429)number of weeks stock 存货周转周数 (`]*Y(/2G
O (430)objective classification 客体分类 K~8tN ,~&
O (431)obsolescence 陈旧 dl6v
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O (432)off balance sheet finance 资产负债表外筹资 b'1d<sD
O (433)offer for sale 标价出售 G\+nWvV7
O (434)operating budget 经营预算 gww^?j#
O (435)operating lease 经营租赁 b!X "2'
O (436)operating statement 营业报表 tt ]V$V
O (437)operation time 操作时间 }#G"!/ZA0:
O (438)operational control 经营控制 &U~r}=
O (439)operational gearing 经营杠杆 *sB-scD
O (440)operating plans 经营计划 fHd!/%iG
O (441)opportunity cost 机会成本 8RAeJ ~e
O (442)order 定单 N+M&
d3H`
O (443)ordinary shares 普通股 ]rg+n c3
O (444)out-of-date cheque 过期支票 ~BvY8\@B
O (445)over capitalization 过分资本化 Yc82vSG'
O (446)overhead 制造费用 Wjr
M
d #^
O (447)overhead absorption rate 制造费用分配率 @ 9 { %Kn
O (448)overhead cost 制造费用 {?/8jCVd
O (449)overtrading 超过营业资金的经营 [
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P (450)paid cheque 已付支票 akhL\-d)al
P (451)paid-up share capital 认定股本 V`\f+Uu
P (452)parent company 母公司 ],F}}pv
P (453)pareto distribution 帕累托分布 !p,hy `
P (454)participating preference shares 参与优先股 nF<y7XkO
P (455)partnership 合伙 % R|"Afa=
P (456)payable ledger 应付款项账户 hOB\n !
P (457)payback 回收期 \$'m ^tVU
P (458)payments and receipts account 收入和支出报表 # <wpSs
P (459)payments withheld 保留款额 qggk:cN1
P (460)payroll 工资单 8 b(1ut{
P (461)payroll analysis 工资分析 AzW7tp;t =
P (462)percentage profit on turnover 利润对营业额比率 `(,*IK a
P (463)period cost 期间成本 ,MM>c OQ
P (464)perpetual inventory 永续盘存 v1nQs='
P (465)personal account 记名账户 ``$%L=_ m
P (466)PEPT 项目评审法 l#b|@4:I
P (467)petty cash account 备用金账户 30?LsYXL62
P (468)petty cash voucher 备用金凭证 ;T.s!B$Uu
P (469)physical inventory 实地盘存 >7nV$.5S
P (470)planning 计划 \-
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P (471)planning horizon 计划时限
