N (428)number of days stock 存货周转天数 g#w`J \iz
N (429)number of weeks stock 存货周转周数 b)d^ `J
O (430)objective classification 客体分类 xF&6e&nv
O (431)obsolescence 陈旧 vlvvi()
O (432)off balance sheet finance 资产负债表外筹资 _w
mI(+_
O (433)offer for sale 标价出售 uN8/Q2
O (434)operating budget 经营预算 b(/j\NWC
O (435)operating lease 经营租赁 7aV$YuL)X~
O (436)operating statement 营业报表 _FT6 ]I0
O (437)operation time 操作时间 MBlBMUJk
O (438)operational control 经营控制 hv3;irK]&
O (439)operational gearing 经营杠杆 [O (m/
O (440)operating plans 经营计划 u
>4ArtF
O (441)opportunity cost 机会成本 ubi~%
O (442)order 定单 +N7"EROc
O (443)ordinary shares 普通股 ?HV }mS[t
O (444)out-of-date cheque 过期支票 oooS s&t
O (445)over capitalization 过分资本化 6s5yyy=L%~
O (446)overhead 制造费用 RJ@\W=aZ
O (447)overhead absorption rate 制造费用分配率 s"q=2i
O (448)overhead cost 制造费用 )J&|\m(e
O (449)overtrading 超过营业资金的经营 BG N9, ii
P (450)paid cheque 已付支票 x7H A722w
P (451)paid-up share capital 认定股本 &f"T,4Oh
P (452)parent company 母公司
f\ '
T _
P (453)pareto distribution 帕累托分布 ~}K {e
P (454)participating preference shares 参与优先股 {tc57jsr
P (455)partnership 合伙 bi.wYp(*6L
P (456)payable ledger 应付款项账户 07FT)QTE
P (457)payback 回收期 <1K7@Tu
P (458)payments and receipts account 收入和支出报表 w763 z i{
P (459)payments withheld 保留款额 *,0+RAS vq
P (460)payroll 工资单 ?,>5[Ha^?
P (461)payroll analysis 工资分析 (vnoP< 0
P (462)percentage profit on turnover 利润对营业额比率 #~S>K3(
P (463)period cost 期间成本 _KN:
o10U
P (464)perpetual inventory 永续盘存 `0rRKlb j4
P (465)personal account 记名账户 < <sE`>)
P (466)PEPT 项目评审法 *,&S' ,S-
P (467)petty cash account 备用金账户 O5M2`6|As
P (468)petty cash voucher 备用金凭证 eIJ[0c b}
P (469)physical inventory 实地盘存 ioWo ]
P (470)planning 计划 +j.qZ8
P (471)planning horizon 计划时限
