N (428)number of days stock 存货周转天数 zp9l u B
N (429)number of weeks stock 存货周转周数 l =P)$O|=w
O (430)objective classification 客体分类 KI\bV0$p<
O (431)obsolescence 陈旧 F# 9^ RA)9
O (432)off balance sheet finance 资产负债表外筹资 Es}`S Ie/
O (433)offer for sale 标价出售 Xl<*Fn?
O (434)operating budget 经营预算 t ;3).F
O (435)operating lease 经营租赁 `Zmdlp@
O (436)operating statement 营业报表 /z!y[ri+J
O (437)operation time 操作时间 s^PsA9EAn
O (438)operational control 经营控制 & $T7eOiZ
O (439)operational gearing 经营杠杆 Xajt][
O (440)operating plans 经营计划 l2M(
O (441)opportunity cost 机会成本 cY!Pv
O (442)order 定单 h]i vXF*
O (443)ordinary shares 普通股 3hJ51=_0^
O (444)out-of-date cheque 过期支票 \ 6taC
O (445)over capitalization 过分资本化 (0y!{ (a
O (446)overhead 制造费用 {C]tS5$Z
O (447)overhead absorption rate 制造费用分配率 Dby|l#X
O (448)overhead cost 制造费用 er
BerbEEH
O (449)overtrading 超过营业资金的经营 t&JOASYC
P (450)paid cheque 已付支票 fbdpDVmpU
P (451)paid-up share capital 认定股本 kene'
aDm
P (452)parent company 母公司 "t
J[M
P (453)pareto distribution 帕累托分布 )J yB
P (454)participating preference shares 参与优先股 <M5fk?n,|
P (455)partnership 合伙 a)S6Z
P (456)payable ledger 应付款项账户 }3WP:Et
P (457)payback 回收期 By[M|4a
P (458)payments and receipts account 收入和支出报表 _'y`hKeI[
P (459)payments withheld 保留款额 QS4~":D/C
P (460)payroll 工资单 xp^Jp
P (461)payroll analysis 工资分析 ^XYK
}J
P (462)percentage profit on turnover 利润对营业额比率 /i_FA]Go
P (463)period cost 期间成本 ZjY?T)WE9
P (464)perpetual inventory 永续盘存 T_wh)B4xW
P (465)personal account 记名账户 ^g
2Vz4u
P (466)PEPT 项目评审法 I%Z=O=
P (467)petty cash account 备用金账户 b
~]v'|5[
P (468)petty cash voucher 备用金凭证 D\J.6W
P (469)physical inventory 实地盘存 D8*6h)~
P (470)planning 计划 q TWQ!
P (471)planning horizon 计划时限
