N (428)number of days stock 存货周转天数 (,nQ7,2EX
N (429)number of weeks stock 存货周转周数 %mqep5n(
O (430)objective classification 客体分类 `$PdI4~J
O (431)obsolescence 陈旧
}?eO.l{
O (432)off balance sheet finance 资产负债表外筹资 Nxm^jPM 0
O (433)offer for sale 标价出售 RSfB9)3D
O (434)operating budget 经营预算 qLjLfJJ2
O (435)operating lease 经营租赁 0P_=Oy"l-
O (436)operating statement 营业报表 e1<9:h+
O (437)operation time 操作时间 !
3 ;;6
O (438)operational control 经营控制 YCPU84f
O (439)operational gearing 经营杠杆 1tZ7%0R\g]
O (440)operating plans 经营计划
'c7'iDM
O (441)opportunity cost 机会成本 CMhl* dH
O (442)order 定单 g5& ZXA
O (443)ordinary shares 普通股 v[Mh[CyB
O (444)out-of-date cheque 过期支票 I K9plsd*
O (445)over capitalization 过分资本化 h5)4Z^n
O (446)overhead 制造费用 rF^H\U:w
O (447)overhead absorption rate 制造费用分配率 "xI 70c{
O (448)overhead cost 制造费用
9q/k,g
O (449)overtrading 超过营业资金的经营 ,kQCCn]
P (450)paid cheque 已付支票 (S v=R(_s
P (451)paid-up share capital 认定股本 7v']wA r]
P (452)parent company 母公司 (X?HuWTm
P (453)pareto distribution 帕累托分布 UuKW
`(?^
P (454)participating preference shares 参与优先股 W{$J)iQ
P (455)partnership 合伙 >b7Yk)[%
P (456)payable ledger 应付款项账户 ~XeWN^l(Ov
P (457)payback 回收期 ZGw 6Bd_I
P (458)payments and receipts account 收入和支出报表 ,Gi%D3lA
P (459)payments withheld 保留款额 {^@vCBE+
P (460)payroll 工资单 )H1\4LeP
P (461)payroll analysis 工资分析 l5 T0x=y9!
P (462)percentage profit on turnover 利润对营业额比率 " k0gZb
P (463)period cost 期间成本 cy64xR BB
P (464)perpetual inventory 永续盘存 2!)|B
;y
P (465)personal account 记名账户 $jg ~ a
P (466)PEPT 项目评审法 {1"kZL
P (467)petty cash account 备用金账户 l( WF
P (468)petty cash voucher 备用金凭证 K_Pbzj4(P
P (469)physical inventory 实地盘存 -5b#w"^w^
P (470)planning 计划 Eo`'6
3
P (471)planning horizon 计划时限
