N (428)number of days stock 存货周转天数 HmK*b Z
N (429)number of weeks stock 存货周转周数 JFL>nH0mk.
O (430)objective classification 客体分类 mYB` )M*Y
O (431)obsolescence 陈旧 H(0q6~|
O (432)off balance sheet finance 资产负债表外筹资 ^ 0W(hA
O (433)offer for sale 标价出售 bshGS8 O
O (434)operating budget 经营预算 t<:D@J]a
O (435)operating lease 经营租赁 #$vRJ#S} U
O (436)operating statement 营业报表 {+zJI-XN/
O (437)operation time 操作时间 wxLXh6|6%_
O (438)operational control 经营控制 ! ~<siy
O (439)operational gearing 经营杠杆 I>h<b _y
O (440)operating plans 经营计划 0h$GI "dR
O (441)opportunity cost 机会成本 {mE! Vf
O (442)order 定单 j*T]HaM
O (443)ordinary shares 普通股 9+Y D!y
O (444)out-of-date cheque 过期支票 P,gdnV
^
O (445)over capitalization 过分资本化 gM ;}#>6
O (446)overhead 制造费用 u}9fj
O (447)overhead absorption rate 制造费用分配率 :&'{mJW*{t
O (448)overhead cost 制造费用 6*GjP ;S =
O (449)overtrading 超过营业资金的经营 _baYn`tFw-
P (450)paid cheque 已付支票 ]Gc3Ea;4
P (451)paid-up share capital 认定股本 ZeasYSo4P
P (452)parent company 母公司 Y ?]G}5
P (453)pareto distribution 帕累托分布 SP
2 8
P (454)participating preference shares 参与优先股 ]0c P
ml
P (455)partnership 合伙 ;~HNpu$
P (456)payable ledger 应付款项账户 D_|B2gdZY
P (457)payback 回收期 E(+T*
P (458)payments and receipts account 收入和支出报表 ZofHi c
P (459)payments withheld 保留款额 t\j!K2
P (460)payroll 工资单 !>;w!^U
P (461)payroll analysis 工资分析 %/0gWG
P (462)percentage profit on turnover 利润对营业额比率 ^6 /j_G
P (463)period cost 期间成本 i% (yk#=V
P (464)perpetual inventory 永续盘存 &B-[oqC?
P (465)personal account 记名账户 }$&WC:Lg
P (466)PEPT 项目评审法 {ctwo X[;
P (467)petty cash account 备用金账户 EHf) ^]Z
P (468)petty cash voucher 备用金凭证 3_qdJ<,
P (469)physical inventory 实地盘存 }(i(Ar-
P (470)planning 计划 f==*"?6 \
P (471)planning horizon 计划时限
