N (428)number of days stock 存货周转天数 *P g2c(Vg
N (429)number of weeks stock 存货周转周数 g9F?z2^
O (430)objective classification 客体分类 R D&PDXT4
O (431)obsolescence 陈旧 C7AUsYM
O (432)off balance sheet finance 资产负债表外筹资 T51
`oZ`
O (433)offer for sale 标价出售 P!k{u^$L
O (434)operating budget 经营预算
^<AwG=
O (435)operating lease 经营租赁 x,V r=FB
O (436)operating statement 营业报表 [Vt\$
O (437)operation time 操作时间 +ck}l2&#
O (438)operational control 经营控制 Gs[XJ 5%`~
O (439)operational gearing 经营杠杆 $ ME)#(
O (440)operating plans 经营计划 9&NgtZpt
O (441)opportunity cost 机会成本 ?
=+WRjF
O (442)order 定单 :M5l*sIO2
O (443)ordinary shares 普通股 TS5Q1+hWHV
O (444)out-of-date cheque 过期支票 m l$o5 &sN
O (445)over capitalization 过分资本化 3+b t~J0
O (446)overhead 制造费用 :~^ (g$Z
O (447)overhead absorption rate 制造费用分配率 :U x_qB
O (448)overhead cost 制造费用 xId.GWY1
O (449)overtrading 超过营业资金的经营 Y6d@h? ht
P (450)paid cheque 已付支票 w%sT{(Vd`C
P (451)paid-up share capital 认定股本 8\gjST*
P (452)parent company 母公司 cN 9t{.m
P (453)pareto distribution 帕累托分布 `9.r`&T6K
P (454)participating preference shares 参与优先股 DlNX 3
P (455)partnership 合伙 WuW^GC{7
P (456)payable ledger 应付款项账户 u
W3!Yg@
P (457)payback 回收期 ,7b[!#?8
P (458)payments and receipts account 收入和支出报表 cCc( fF*^
P (459)payments withheld 保留款额 @\I#^X5lv
P (460)payroll 工资单 t0 ?\l)
P (461)payroll analysis 工资分析 dcT80sOC
P (462)percentage profit on turnover 利润对营业额比率 =nHgDrA_
P (463)period cost 期间成本 FC"8#*x
P (464)perpetual inventory 永续盘存 >lM
l
P (465)personal account 记名账户 c[Zje7 @
P (466)PEPT 项目评审法 ~F7gP{r
P (467)petty cash account 备用金账户 ^sg,\zD 'X
P (468)petty cash voucher 备用金凭证 ~y[7K{{ ;T
P (469)physical inventory 实地盘存 O|UC ?]6
P (470)planning 计划 &iV s0
R
P (471)planning horizon 计划时限
