N (428)number of days stock 存货周转天数 o (iv=(o
N (429)number of weeks stock 存货周转周数 @o&.]FZs
O (430)objective classification 客体分类 < YU+W"jQT
O (431)obsolescence 陈旧 9y/gWE
O (432)off balance sheet finance 资产负债表外筹资 }2 qm L$
O (433)offer for sale 标价出售 X
?p_O2#k
O (434)operating budget 经营预算 Of| e]GR
O (435)operating lease 经营租赁 bJ8~/d]+
O (436)operating statement 营业报表 [kc% +j<g
O (437)operation time 操作时间 J 7. }2
O (438)operational control 经营控制 BaSNr6
YW
O (439)operational gearing 经营杠杆 =}@m$g
O (440)operating plans 经营计划 qK
,mG {
O (441)opportunity cost 机会成本 ~'/I[y4t
O (442)order 定单 ^Pc>/lY$Q%
O (443)ordinary shares 普通股 Ydv\
a6
O (444)out-of-date cheque 过期支票 F">>,Oc)U"
O (445)over capitalization 过分资本化 p_hljgOV
O (446)overhead 制造费用 |.D _[QI
O (447)overhead absorption rate 制造费用分配率 o!Vs{RRu}
O (448)overhead cost 制造费用 M,Y lhL
O (449)overtrading 超过营业资金的经营 %SV"iXxY
P (450)paid cheque 已付支票 =m@5$
P (451)paid-up share capital 认定股本 Q >gU(
P (452)parent company 母公司 \Yv<Tz J9
P (453)pareto distribution 帕累托分布 h v xvwV1
P (454)participating preference shares 参与优先股 13s0uyYU<m
P (455)partnership 合伙 wE K@B&DV
P (456)payable ledger 应付款项账户 y%T5"p$,
P (457)payback 回收期 -la~p~
8
P (458)payments and receipts account 收入和支出报表 c`UJI$Q/
P (459)payments withheld 保留款额 jjgY4<n
P (460)payroll 工资单 7#Qa/[? D
P (461)payroll analysis 工资分析 s)
]Z*#ZZ
P (462)percentage profit on turnover 利润对营业额比率 02]9 OnWw
P (463)period cost 期间成本 Y =3:Q%X
P (464)perpetual inventory 永续盘存 UV>^[ /^O
P (465)personal account 记名账户 \mZ\1wzn'{
P (466)PEPT 项目评审法 p9<OXeY
P (467)petty cash account 备用金账户 v | /I N
P (468)petty cash voucher 备用金凭证 x{io*
sY-
P (469)physical inventory 实地盘存 HF-Msu6
P (470)planning 计划 Y[8w0ve- g
P (471)planning horizon 计划时限
