N (428)number of days stock 存货周转天数 =~\ ]3g
N (429)number of weeks stock 存货周转周数 Pn+IJ=0Y
O (430)objective classification 客体分类 Tbi ]oB#
O (431)obsolescence 陈旧 iBKb/Oi6
O (432)off balance sheet finance 资产负债表外筹资 h5&/h BN
O (433)offer for sale 标价出售 "^9[ OgE:
O (434)operating budget 经营预算 y7M:b Uh
O (435)operating lease 经营租赁 EREolCASb
O (436)operating statement 营业报表 9RCO|
J
O (437)operation time 操作时间 l- 1]w$
y
O (438)operational control 经营控制 83
i1
O (439)operational gearing 经营杠杆 ,W1a<dl
O (440)operating plans 经营计划 p | \%:#
O (441)opportunity cost 机会成本 u( 1J=h
O (442)order 定单 H:q )^$s
O (443)ordinary shares 普通股 N ;Z`%&
O (444)out-of-date cheque 过期支票 QM[A;WBr7
O (445)over capitalization 过分资本化 /lS+J(I
O (446)overhead 制造费用 HBh` 2Q
O (447)overhead absorption rate 制造费用分配率 $Wr\ [P:
O (448)overhead cost 制造费用 yHWi [7$
O (449)overtrading 超过营业资金的经营 <$ i"zb
P (450)paid cheque 已付支票 >Lw}KO`
P (451)paid-up share capital 认定股本 @, x _i8
P (452)parent company 母公司 YH)Opk
P (453)pareto distribution 帕累托分布 p{ @CoOn
P (454)participating preference shares 参与优先股 Y8)E]D
P (455)partnership 合伙 ~!nLbK2
P (456)payable ledger 应付款项账户
JJ/1daj
P (457)payback 回收期 &jV9*
P (458)payments and receipts account 收入和支出报表 <#+oQ>5s
P (459)payments withheld 保留款额 *'9)H 0
P (460)payroll 工资单 2E`~ qn
P (461)payroll analysis 工资分析 2PVx++*]C
P (462)percentage profit on turnover 利润对营业额比率 |'V DI]p&
P (463)period cost 期间成本
SwdC,
P (464)perpetual inventory 永续盘存 E /fw?7eQ
P (465)personal account 记名账户 ]ZzoJ7lr
P (466)PEPT 项目评审法 Aautih@LX
P (467)petty cash account 备用金账户 zVM4BT(
P (468)petty cash voucher 备用金凭证 "w A0 LH _
P (469)physical inventory 实地盘存 ,c4c@|Bh?
P (470)planning 计划 *:=];1 O
P (471)planning horizon 计划时限
