N (428)number of days stock 存货周转天数 "AqB$^S9t
N (429)number of weeks stock 存货周转周数 #'`{Qv0,
O (430)objective classification 客体分类 ; _=&-mz
O (431)obsolescence 陈旧 HzsdHH(J
O (432)off balance sheet finance 资产负债表外筹资 [-
w%/D%@
O (433)offer for sale 标价出售 .}+}8[p4l
O (434)operating budget 经营预算 h";L
O (435)operating lease 经营租赁
pxi3PY?
O (436)operating statement 营业报表 dE3) | %
O (437)operation time 操作时间 ; tf=gdX;
O (438)operational control 经营控制 #vlgwA
O (439)operational gearing 经营杠杆 ]?4hyN
O (440)operating plans 经营计划 |.dRily+
O (441)opportunity cost 机会成本 6S #Cl>v
O (442)order 定单
p#tI;"\y
O (443)ordinary shares 普通股 l]SX@zTb
O (444)out-of-date cheque 过期支票 7_t'( /yu
O (445)over capitalization 过分资本化 DmcZ ta8n]
O (446)overhead 制造费用 8P`"M#fI
O (447)overhead absorption rate 制造费用分配率 *
y,v }-
O (448)overhead cost 制造费用 !,PWb3 S
O (449)overtrading 超过营业资金的经营 ~Tt iO#,t
P (450)paid cheque 已付支票 {;oP L r+Z
P (451)paid-up share capital 认定股本 x)&\z}
P (452)parent company 母公司 wd 6owr
P (453)pareto distribution 帕累托分布 ^.y\ (=
P (454)participating preference shares 参与优先股 /wG2vE8e
P (455)partnership 合伙 MQ2_
`pi
P (456)payable ledger 应付款项账户 W g!
Lfu
P (457)payback 回收期 O/LXdz0B
P (458)payments and receipts account 收入和支出报表 eS! /(#T
P (459)payments withheld 保留款额 ;* J
P (460)payroll 工资单 7>RY/O;Z,
P (461)payroll analysis 工资分析 F'Z,]b'st3
P (462)percentage profit on turnover 利润对营业额比率 \2z >?i)
P (463)period cost 期间成本 [F7hu7zY8
P (464)perpetual inventory 永续盘存 Ys7]B9/1O
P (465)personal account 记名账户 Y);=TM6s
P (466)PEPT 项目评审法 a q-~B~c`g
P (467)petty cash account 备用金账户 I^ ]nqK
P (468)petty cash voucher 备用金凭证 8Fub<UhJ
P (469)physical inventory 实地盘存 Y/oHu@
_
P (470)planning 计划 ~J]qP #C
P (471)planning horizon 计划时限
