N (428)number of days stock 存货周转天数 (T T=i
N (429)number of weeks stock 存货周转周数 /w?e(v<
O (430)objective classification 客体分类 ^+m`
mc sE
O (431)obsolescence 陈旧 _RIU,uJs
O (432)off balance sheet finance 资产负债表外筹资 XKjrS
9:
O (433)offer for sale 标价出售 -8n
1y[
O (434)operating budget 经营预算 ps{4_V-3 u
O (435)operating lease 经营租赁 !zE{`H a~
O (436)operating statement 营业报表 ,{0Y:/T '
O (437)operation time 操作时间 Ce}`z
L
O (438)operational control 经营控制 c< $<n
O (439)operational gearing 经营杠杆 WN'AQ~qA
O (440)operating plans 经营计划 ws0qwv#
O (441)opportunity cost 机会成本 r{ R-X3s
O (442)order 定单 "h+
Z [h6T
O (443)ordinary shares 普通股 H~j@ n!)
O (444)out-of-date cheque 过期支票 ZE=sw}=
O (445)over capitalization 过分资本化 X
J<" S
p
O (446)overhead 制造费用 G8M~}I/)
O (447)overhead absorption rate 制造费用分配率 w5m /[Z
O (448)overhead cost 制造费用 /z-rBfdy^
O (449)overtrading 超过营业资金的经营 PF~@@ j
P (450)paid cheque 已付支票 J8:s=#5
P (451)paid-up share capital 认定股本 s>>&3jfM
P (452)parent company 母公司 q }@L "a`
P (453)pareto distribution 帕累托分布 Z@Rm^g]o
P (454)participating preference shares 参与优先股 2)=whnFS
P (455)partnership 合伙 =7Ud-5c
P (456)payable ledger 应付款项账户 eft=k}
P (457)payback 回收期 o[!'JUxZ
P (458)payments and receipts account 收入和支出报表 +VUkV-kP
P (459)payments withheld 保留款额 =z# trQ{
P (460)payroll 工资单 Dd?G4xUG
P (461)payroll analysis 工资分析 'NtI bS
P (462)percentage profit on turnover 利润对营业额比率 WzzA:X
P (463)period cost 期间成本 {"wF;*U.V
P (464)perpetual inventory 永续盘存 8:TX9`,
P (465)personal account 记名账户 &ivU4rEG
P (466)PEPT 项目评审法 ,j%\3
g`
P (467)petty cash account 备用金账户 IO\1nB$0nb
P (468)petty cash voucher 备用金凭证 V(& L
P (469)physical inventory 实地盘存 /]U$ OP*0
P (470)planning 计划 5sY $
P (471)planning horizon 计划时限
