N (428)number of days stock 存货周转天数 q\b
?o!# _
N (429)number of weeks stock 存货周转周数 Vtzm Y
O (430)objective classification 客体分类 8cBW] \ v
O (431)obsolescence 陈旧 9poEUjBI
O (432)off balance sheet finance 资产负债表外筹资 fpK0MS]=b
O (433)offer for sale 标价出售 B
mBzOk^
O (434)operating budget 经营预算 zj$_iB`9
O (435)operating lease 经营租赁 [OoH5dD
O (436)operating statement 营业报表 -6~dJTm[t
O (437)operation time 操作时间 -m'3L7:
O (438)operational control 经营控制 >,
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O (439)operational gearing 经营杠杆 af?\kBm
O (440)operating plans 经营计划 [rUh;_b\D
O (441)opportunity cost 机会成本 Xk&F4BJQk<
O (442)order 定单 ,F?~'- K
O (443)ordinary shares 普通股 ;x 3 ]
4^
O (444)out-of-date cheque 过期支票 nhQ44qRgQ
O (445)over capitalization 过分资本化 %is,t<G
O (446)overhead 制造费用 3dX=xuQ%/
O (447)overhead absorption rate 制造费用分配率 jgo<#AJ/E
O (448)overhead cost 制造费用 ^!o1l-Y^gr
O (449)overtrading 超过营业资金的经营 H81.p
P (450)paid cheque 已付支票 iA%'
;V
P (451)paid-up share capital 认定股本 {glqWFT
P (452)parent company 母公司 .e FOf V)
P (453)pareto distribution 帕累托分布 Q/3tg
P (454)participating preference shares 参与优先股 p(
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P (455)partnership 合伙 "%
}G y>;
P (456)payable ledger 应付款项账户 nqurY62Ip
P (457)payback 回收期 N
o_$!)J.
P (458)payments and receipts account 收入和支出报表 z)ft3(!
P (459)payments withheld 保留款额 4Wi8 $
P (460)payroll 工资单 M|[@znzR<
P (461)payroll analysis 工资分析 \8>
P (462)percentage profit on turnover 利润对营业额比率 k%Ma 4_Z
P (463)period cost 期间成本 [xZ/ZWb/
P (464)perpetual inventory 永续盘存 aDN6MZ M
P (465)personal account 记名账户 k W<Yda<a
P (466)PEPT 项目评审法 b"R, p=M
P (467)petty cash account 备用金账户 >bX-!<S
P (468)petty cash voucher 备用金凭证 i14[3bPLk!
P (469)physical inventory 实地盘存 7]/dg*A )C
P (470)planning 计划 2Y E;m&
P (471)planning horizon 计划时限
