N (428)number of days stock 存货周转天数 PV$)k>H-
N (429)number of weeks stock 存货周转周数 v[{g "C
O (430)objective classification 客体分类 YcOPqvQ
O (431)obsolescence 陈旧 2FU+o\ 1 %
O (432)off balance sheet finance 资产负债表外筹资 ro fj&{w
O (433)offer for sale 标价出售 I$7|?8
O (434)operating budget 经营预算 [
R
O (435)operating lease 经营租赁 X6)%2TwO
O (436)operating statement 营业报表 3q ujz)o
O (437)operation time 操作时间 CT1@J-np
O (438)operational control 经营控制 >HNBTc=~t
O (439)operational gearing 经营杠杆 xvw @'|
O (440)operating plans 经营计划 1yC_/Va1
O (441)opportunity cost 机会成本 : fMQ,S0
O (442)order 定单 Q]$gw,H"6
O (443)ordinary shares 普通股 @ 6h ,#8#
O (444)out-of-date cheque 过期支票 ndg1E;>
O (445)over capitalization 过分资本化 !xk`oW
O (446)overhead 制造费用 '5V} Z3zJ/
O (447)overhead absorption rate 制造费用分配率 cq+G 0F+H
O (448)overhead cost 制造费用 {*mf Is
O (449)overtrading 超过营业资金的经营 -LzkM"
P (450)paid cheque 已付支票 XuS3#L/3p
P (451)paid-up share capital 认定股本 |ecK~+
P (452)parent company 母公司 6 Cw+
P (453)pareto distribution 帕累托分布 %hDx UZ#0
P (454)participating preference shares 参与优先股 f#mN x
P (455)partnership 合伙 nVB.sab
P (456)payable ledger 应付款项账户 kZ<0|b
P (457)payback 回收期 Hi%)TDfv
P (458)payments and receipts account 收入和支出报表 K|L&mL&8
P (459)payments withheld 保留款额 ^Gi9&fS,
P (460)payroll 工资单 6`Hd)T5{w
P (461)payroll analysis 工资分析 =jv3O .z q
P (462)percentage profit on turnover 利润对营业额比率 !]f8
0z
P (463)period cost 期间成本 &s6;2G&L$
P (464)perpetual inventory 永续盘存 abM B-
P (465)personal account 记名账户 CWT#1L=
P (466)PEPT 项目评审法 E? l
K(C
P (467)petty cash account 备用金账户 4 .Kl/b ;
P (468)petty cash voucher 备用金凭证 ?vt#M^Q
P (469)physical inventory 实地盘存 f/xQy}4+~E
P (470)planning 计划 g G Z-B<
P (471)planning horizon 计划时限
