N (428)number of days stock 存货周转天数 [X/(D9J
N (429)number of weeks stock 存货周转周数 G{RTH_p
O (430)objective classification 客体分类 V1utUGJV
O (431)obsolescence 陈旧 Qhy#r
O (432)off balance sheet finance 资产负债表外筹资 f=aIXhiYU
O (433)offer for sale 标价出售 6y
Wc1
O (434)operating budget 经营预算 @6&JR<g*t
O (435)operating lease 经营租赁 s[ AA 7>]3
O (436)operating statement 营业报表 }c|U X
ZW
O (437)operation time 操作时间 HZZD v+
O (438)operational control 经营控制 ut &/\k=N
O (439)operational gearing 经营杠杆 Y~q b;N\
O (440)operating plans 经营计划
c Zvf"cIs
O (441)opportunity cost 机会成本 "!L kp2\
O (442)order 定单 saW!9HQj
O (443)ordinary shares 普通股 H+l,)Se
O (444)out-of-date cheque 过期支票 @-"R$H OT
O (445)over capitalization 过分资本化 nQ=aLV +'
O (446)overhead 制造费用 Do*n#=
O (447)overhead absorption rate 制造费用分配率 R1%y]]*-P
O (448)overhead cost 制造费用 ,X/-
O (449)overtrading 超过营业资金的经营 !wh&>3~
P (450)paid cheque 已付支票 5=Lq=,K$
P (451)paid-up share capital 认定股本 u^4h&fL
P (452)parent company 母公司 NK/4OAt%
P (453)pareto distribution 帕累托分布 WY>Knp=
P (454)participating preference shares 参与优先股 ]b}B2F'n
P (455)partnership 合伙 fKkjn4&W
P (456)payable ledger 应付款项账户 /1fwl5 \
P (457)payback 回收期 R^8{bP
P (458)payments and receipts account 收入和支出报表 tu}>:mk
P (459)payments withheld 保留款额
zxKC VRJ
P (460)payroll 工资单 D7 Zm2Kj
P (461)payroll analysis 工资分析 ~V+l_
:
P (462)percentage profit on turnover 利润对营业额比率 {exrwnIZj
P (463)period cost 期间成本 SSmHEy*r)
P (464)perpetual inventory 永续盘存 ~<r
i97)
P (465)personal account 记名账户 >Ko[Xb-8^_
P (466)PEPT 项目评审法 SY
_='9U
P (467)petty cash account 备用金账户 /Ox)|) l
P (468)petty cash voucher 备用金凭证 !ALZBB .r(
P (469)physical inventory 实地盘存 LE;g
0s
P (470)planning 计划 A6p`ma
$L
P (471)planning horizon 计划时限
