N (428)number of days stock 存货周转天数 t$W~X~//
N (429)number of weeks stock 存货周转周数 JM-rz#;1
O (430)objective classification 客体分类 8={ " j
O (431)obsolescence 陈旧 Px<*n '~}
O (432)off balance sheet finance 资产负债表外筹资 T+y3Ph--^
O (433)offer for sale 标价出售 6 -\ghPo
O (434)operating budget 经营预算 h7h[! >
O (435)operating lease 经营租赁 7u9!:}Tu
O (436)operating statement 营业报表
`>mT/Rmb@
O (437)operation time 操作时间 ,`ZIW
O (438)operational control 经营控制 3LaqEj
O (439)operational gearing 经营杠杆 jK{)gO
O (440)operating plans 经营计划 oMj;9,WK'
O (441)opportunity cost 机会成本 (IY= x{b
O (442)order 定单 -:|1>og
O (443)ordinary shares 普通股 },G>+ s8h
O (444)out-of-date cheque 过期支票 n
7Bua
O (445)over capitalization 过分资本化 s}pn5zMp:8
O (446)overhead 制造费用 !VJ5(b
O (447)overhead absorption rate 制造费用分配率 +%hA 6n
O (448)overhead cost 制造费用 PafsO,i-
O (449)overtrading 超过营业资金的经营 UvtSNP&/2d
P (450)paid cheque 已付支票 mz~aSbb|
P (451)paid-up share capital 认定股本 vQ/&iAyut
P (452)parent company 母公司 0rtP :Nj$
P (453)pareto distribution 帕累托分布 $O/@bh1@p
P (454)participating preference shares 参与优先股 6H\apgHm
P (455)partnership 合伙 ]^63n/Twj
P (456)payable ledger 应付款项账户 *Q@
%< R
P (457)payback 回收期 }LaRa.3
P (458)payments and receipts account 收入和支出报表 h* to%N
P (459)payments withheld 保留款额 3 oG5E"G
P (460)payroll 工资单 :$`"M#vMX
P (461)payroll analysis 工资分析 \v'\
Ea~
P (462)percentage profit on turnover 利润对营业额比率 `6 .rTs $<
P (463)period cost 期间成本
QQ 5G?E
P (464)perpetual inventory 永续盘存 -|l^- Qf!
P (465)personal account 记名账户 }BpCa6SAs
P (466)PEPT 项目评审法 Xy>+r[$D:
P (467)petty cash account 备用金账户 A{ :PpYs
P (468)petty cash voucher 备用金凭证 O<1qU
M
P (469)physical inventory 实地盘存 HW)4#nLhh
P (470)planning 计划 ].j;d2xT\
P (471)planning horizon 计划时限
