N (428)number of days stock 存货周转天数 P>}OwW
N (429)number of weeks stock 存货周转周数 bV xbQ $
O (430)objective classification 客体分类 O[Yc-4
O (431)obsolescence 陈旧 tD^$}u6
O (432)off balance sheet finance 资产负债表外筹资 \+Nn>wW.
O (433)offer for sale 标价出售 K cu*Z
O (434)operating budget 经营预算 6N\f>c
O (435)operating lease 经营租赁 sq rY< @%
O (436)operating statement 营业报表 [iXk v \
O (437)operation time 操作时间 f 7_V ]
O (438)operational control 经营控制 u> @@
O (439)operational gearing 经营杠杆 @@W-]SR
O (440)operating plans 经营计划 .;J6)h
O (441)opportunity cost 机会成本 'w"hG$".
O (442)order 定单 jp+s[rRc\{
O (443)ordinary shares 普通股 Bo +Yu(|cL
O (444)out-of-date cheque 过期支票 ?B3 2,AS@
O (445)over capitalization 过分资本化 Mp`!zw
R
O (446)overhead 制造费用 WSxE/C|[
O (447)overhead absorption rate 制造费用分配率 Oa-(Xp,n#
O (448)overhead cost 制造费用 C2;Hugm4
O (449)overtrading 超过营业资金的经营 {i"t h(J$
P (450)paid cheque 已付支票 "'3QKeM 1
P (451)paid-up share capital 认定股本 $tqr+1P
P (452)parent company 母公司 s}lp^Uh=
P (453)pareto distribution 帕累托分布 =
#T3p9
P (454)participating preference shares 参与优先股 YH,u*.I^/
P (455)partnership 合伙 s 9n_s=w
P (456)payable ledger 应付款项账户 jZgCDA8Mr!
P (457)payback 回收期
Tcp aZ
'x
P (458)payments and receipts account 收入和支出报表 \AOHZ r
P (459)payments withheld 保留款额 e ~ %=H 0n
P (460)payroll 工资单 @5j3[e
P (461)payroll analysis 工资分析 _ SJ Fuv/
P (462)percentage profit on turnover 利润对营业额比率 *J3Z.fq%:i
P (463)period cost 期间成本 2l}H=DZV
P (464)perpetual inventory 永续盘存 |>/m{L[
P (465)personal account 记名账户 _/z3QG{Ea^
P (466)PEPT 项目评审法 AOM@~qyc
P (467)petty cash account 备用金账户 T9?8@p\}(
P (468)petty cash voucher 备用金凭证 LMRq.wxbbB
P (469)physical inventory 实地盘存 F ;8
Uvj
P (470)planning 计划 G2yQHTbl
P (471)planning horizon 计划时限
