N (428)number of days stock 存货周转天数 mYRsM s
N (429)number of weeks stock 存货周转周数 j .:I{!R#
O (430)objective classification 客体分类 M9 ACaf@
O (431)obsolescence 陈旧 F!*tE&Se+
O (432)off balance sheet finance 资产负债表外筹资 ?
j^:jV
O (433)offer for sale 标价出售 ziXZJ^(FI
O (434)operating budget 经营预算 Y k @/+PE
O (435)operating lease 经营租赁 5'%nLW7;O
O (436)operating statement 营业报表 3-6Lbe9H
O (437)operation time 操作时间 H$4 4,8,m
O (438)operational control 经营控制 d,+a}eTP'
O (439)operational gearing 经营杠杆 =b_/_b$q
O (440)operating plans 经营计划 eJ3;Sd''
O (441)opportunity cost 机会成本
Tk~Y
O (442)order 定单 u !@(u!Qz
O (443)ordinary shares 普通股 J]4pPDm
O (444)out-of-date cheque 过期支票 XN %tcaY
O (445)over capitalization 过分资本化 K|V<e[X[V
O (446)overhead 制造费用 tcD DX'S
O (447)overhead absorption rate 制造费用分配率 8H@] v@Z2
O (448)overhead cost 制造费用 LE]mguvs
O (449)overtrading 超过营业资金的经营 ~/m=Q<cV
P (450)paid cheque 已付支票 8kYI ~
P (451)paid-up share capital 认定股本 { "Wf A
P (452)parent company 母公司 W \1V`\gF
P (453)pareto distribution 帕累托分布 hj+iB,8
P (454)participating preference shares 参与优先股 3!qp+i)?
P (455)partnership 合伙 `:#IZ
P (456)payable ledger 应付款项账户 Zp qb0ro
P (457)payback 回收期 p{0NKyOvU
P (458)payments and receipts account 收入和支出报表 /#-zI#iK
P (459)payments withheld 保留款额 kR/Etm5_
P (460)payroll 工资单 :/XWk
%
P (461)payroll analysis 工资分析 A(}D76o_
P (462)percentage profit on turnover 利润对营业额比率 7N4)T'B
P (463)period cost 期间成本 3](At%ss
P (464)perpetual inventory 永续盘存 kA4bv}
P (465)personal account 记名账户 `NB6Of */
P (466)PEPT 项目评审法 F XG,D J:
P (467)petty cash account 备用金账户 mV++7DY
P (468)petty cash voucher 备用金凭证 ln*jak RrC
P (469)physical inventory 实地盘存 b-
?d(-
P (470)planning 计划 ?X^.2+]*&
P (471)planning horizon 计划时限
