N (428)number of days stock 存货周转天数 B%[Yu3gBo
N (429)number of weeks stock 存货周转周数 HG{OkDx]fl
O (430)objective classification 客体分类 iOw'NxmY
O (431)obsolescence 陈旧 } DoNp[`
O (432)off balance sheet finance 资产负债表外筹资 {ymD.vf=9+
O (433)offer for sale 标价出售 WSUU_^ .
O (434)operating budget 经营预算 T$! .
:v
O (435)operating lease 经营租赁 H}`}qu #~V
O (436)operating statement 营业报表 N
_wB
O (437)operation time 操作时间 Y '0H2B8
O (438)operational control 经营控制 b0t/~]9G
O (439)operational gearing 经营杠杆 ht)J#Di
O (440)operating plans 经营计划 ~~z} yCl
O (441)opportunity cost 机会成本 Db@$'
O (442)order 定单 !2=< MO
O (443)ordinary shares 普通股 *{ 6{ZKM
O (444)out-of-date cheque 过期支票 U 8 '}(
O (445)over capitalization 过分资本化 `5:b=^'D /
O (446)overhead 制造费用 zW8rC!
O (447)overhead absorption rate 制造费用分配率 4 +Wti!s
O (448)overhead cost 制造费用 HZKqGk E
O (449)overtrading 超过营业资金的经营 '_>8 _
P (450)paid cheque 已付支票 F@UbUm2o
P (451)paid-up share capital 认定股本 4Y
MX;W
P (452)parent company 母公司 0F /o
P (453)pareto distribution 帕累托分布 O!#r2Y"?K1
P (454)participating preference shares 参与优先股 d[=~- [
P (455)partnership 合伙 Y'H|Tk^`
P (456)payable ledger 应付款项账户 ]2Zl\}GwY
P (457)payback 回收期 BS!VAHO"V
P (458)payments and receipts account 收入和支出报表 EZypqe):/C
P (459)payments withheld 保留款额 sN"<baZ
P (460)payroll 工资单 U4M}E h8
P (461)payroll analysis 工资分析 HHzA mHt
P (462)percentage profit on turnover 利润对营业额比率 x}B3h9]
P (463)period cost 期间成本 (l}W\iB' d
P (464)perpetual inventory 永续盘存 c&X2k\
P (465)personal account 记名账户 v[57LB
P (466)PEPT 项目评审法 "n'kv!?\
P (467)petty cash account 备用金账户 ZOw%Fw4B
P (468)petty cash voucher 备用金凭证 m9M#)< @*
P (469)physical inventory 实地盘存 :Y>FuE
P (470)planning 计划 #g=7fu{n:
P (471)planning horizon 计划时限
