N (428)number of days stock 存货周转天数 C/x<_VJzN/
N (429)number of weeks stock 存货周转周数 *,d>(\&[f
O (430)objective classification 客体分类 OA3 * "d*
O (431)obsolescence 陈旧 . ;q 4<_
O (432)off balance sheet finance 资产负债表外筹资 ? $LKn2C
O (433)offer for sale 标价出售 =e$6o 2!'}
O (434)operating budget 经营预算 @( H
O (435)operating lease 经营租赁 y!?l;xMS
O (436)operating statement 营业报表 E>3fk
O (437)operation time 操作时间 pg'3j3JW$
O (438)operational control 经营控制 L(i*v5?
O (439)operational gearing 经营杠杆 A 9
HJWKO
O (440)operating plans 经营计划 K@z zseQ}=
O (441)opportunity cost 机会成本 QR;E>eEq
O (442)order 定单
=+j>?Yi
O (443)ordinary shares 普通股
` * =Tf
O (444)out-of-date cheque 过期支票 P ME
?{%&
O (445)over capitalization 过分资本化 RZeU{u<O
O (446)overhead 制造费用 4_w+NI
,;
O (447)overhead absorption rate 制造费用分配率 -5 Yv tL
O (448)overhead cost 制造费用 r&t)%R@q
O (449)overtrading 超过营业资金的经营 <H)I06];
P (450)paid cheque 已付支票 Q}MS $[y
P (451)paid-up share capital 认定股本 c~+; P (>
P (452)parent company 母公司 .Z"p'v
P (453)pareto distribution 帕累托分布 -Vi"hSsUP
P (454)participating preference shares 参与优先股 O8N \
P (455)partnership 合伙 Y
dK]%%
P (456)payable ledger 应付款项账户 1wpeYn7>W
P (457)payback 回收期 -
zQ
P (458)payments and receipts account 收入和支出报表 P]@m0f
P (459)payments withheld 保留款额 'e4 ;,m
P (460)payroll 工资单 {^xp?zpV
P (461)payroll analysis 工资分析 yjbqby7
P (462)percentage profit on turnover 利润对营业额比率 \HB4ikl
P (463)period cost 期间成本 ddMSiwbY)
P (464)perpetual inventory 永续盘存 5Q.bwl :
P (465)personal account 记名账户 FasA f( 3
P (466)PEPT 项目评审法 ,afh]#
P (467)petty cash account 备用金账户 G2%%$7Jj
P (468)petty cash voucher 备用金凭证 EQkv&k
5X
P (469)physical inventory 实地盘存 n(gw%w+\7
P (470)planning 计划 qd B@P
P (471)planning horizon 计划时限
