N (428)number of days stock 存货周转天数 ^2=zp.)
N (429)number of weeks stock 存货周转周数 5H U>o|.
O (430)objective classification 客体分类 y.nw6.`MR
O (431)obsolescence 陈旧 8_lD*bEt
O (432)off balance sheet finance 资产负债表外筹资 5Z:HCp-aG
O (433)offer for sale 标价出售 WC4Il
C
O (434)operating budget 经营预算 k @ 2gw]y"
O (435)operating lease 经营租赁 0jXIx2y
O (436)operating statement 营业报表 @dXf_2T
v=
O (437)operation time 操作时间 =k_u5@.Z
O (438)operational control 经营控制 %%_90t
O (439)operational gearing 经营杠杆 34U~7P
r9
O (440)operating plans 经营计划 84{<]y
O (441)opportunity cost 机会成本 6Z"%vrH
O (442)order 定单 E'ZWSpP
O (443)ordinary shares 普通股 OjCT%6hy;
O (444)out-of-date cheque 过期支票 1/i|
O (445)over capitalization 过分资本化 TnG"_VK9R
O (446)overhead 制造费用 ?YS`?Rr
O (447)overhead absorption rate 制造费用分配率 1pn167IQL
O (448)overhead cost 制造费用 YGHWO#!G
p
O (449)overtrading 超过营业资金的经营 z TK
P (450)paid cheque 已付支票 ``SjALf
P (451)paid-up share capital 认定股本 ._yr7uY[M
P (452)parent company 母公司 3w@)/ujn
P (453)pareto distribution 帕累托分布 rf~Ss<
P (454)participating preference shares 参与优先股 +)Ty^;+[1
P (455)partnership 合伙 FLWz7Rj
P (456)payable ledger 应付款项账户 52"/Zr }j
P (457)payback 回收期 'W#< 8eJo
P (458)payments and receipts account 收入和支出报表 c.~|)^OXXO
P (459)payments withheld 保留款额 nu Q"\ G
P (460)payroll 工资单 ]D%[GO//!
P (461)payroll analysis 工资分析 -or9!:8
P (462)percentage profit on turnover 利润对营业额比率 r*g _
P (463)period cost 期间成本 pZR^ HOq
P (464)perpetual inventory 永续盘存 d.
a> (G
P (465)personal account 记名账户 ;A C] *
P (466)PEPT 项目评审法 w &-r
P (467)petty cash account 备用金账户 sq^,l6es>
P (468)petty cash voucher 备用金凭证 JDP#t A3
P (469)physical inventory 实地盘存 lz ( 9pz
P (470)planning 计划 DK- =Q~`!
P (471)planning horizon 计划时限
