N (428)number of days stock 存货周转天数 bNaUzM!,H
N (429)number of weeks stock 存货周转周数 qIqk@u
O (430)objective classification 客体分类 c df ll+
O (431)obsolescence 陈旧 3w9
]@kU
O (432)off balance sheet finance 资产负债表外筹资 c0qv11,: t
O (433)offer for sale 标价出售 @NH Ruk+
O (434)operating budget 经营预算 aEk*-v#{
O (435)operating lease 经营租赁 "aBd0i&
O (436)operating statement 营业报表 Zn/9 BO5
O (437)operation time 操作时间 \G= E%aK
O (438)operational control 经营控制 Gzir>'d2'V
O (439)operational gearing 经营杠杆 k, @J&
O (440)operating plans 经营计划 "{B e k<
O (441)opportunity cost 机会成本 x
?V/3
zW
O (442)order 定单 Z
KR z=(
O (443)ordinary shares 普通股 v\W m[Ld
O (444)out-of-date cheque 过期支票 _eQ P0N
O (445)over capitalization 过分资本化 -oZ a c
O (446)overhead 制造费用 h/fCCfO,
O (447)overhead absorption rate 制造费用分配率 ?V{k\1A
O (448)overhead cost 制造费用 cyhD%sB[D9
O (449)overtrading 超过营业资金的经营 n>E*g |a
P (450)paid cheque 已付支票 'iVo,m[yKU
P (451)paid-up share capital 认定股本 Me}TW!GC
P (452)parent company 母公司 ).]m@g:ew
P (453)pareto distribution 帕累托分布 @ |GeR
P (454)participating preference shares 参与优先股 h3kHI?jMWG
P (455)partnership 合伙 0lRH
Yu
P (456)payable ledger 应付款项账户 Y1 P[^ws
P (457)payback 回收期 UC1!J
=f
P (458)payments and receipts account 收入和支出报表 R2$ U K
P (459)payments withheld 保留款额 b S<@Rd{g
P (460)payroll 工资单 Lm wh`oOl
P (461)payroll analysis 工资分析 2Z O'X9
P (462)percentage profit on turnover 利润对营业额比率 Qsntf.fT
P (463)period cost 期间成本 } x.)gW
P (464)perpetual inventory 永续盘存 vaj6 6nV
P (465)personal account 记名账户 N4To#Q1w
P (466)PEPT 项目评审法 ~& 5&s
P (467)petty cash account 备用金账户 h6h 1.lZ
P (468)petty cash voucher 备用金凭证 (oXN >^-D
P (469)physical inventory 实地盘存 &{
{DS
P (470)planning 计划 &'7"i~ pC
P (471)planning horizon 计划时限
