N (428)number of days stock 存货周转天数 $ya#-pi`;
N (429)number of weeks stock 存货周转周数 &OI=rvDmo
O (430)objective classification 客体分类 Tr@`ozp8
O (431)obsolescence 陈旧 4D58cR}
O (432)off balance sheet finance 资产负债表外筹资 Kq{s^G
O (433)offer for sale 标价出售 W!tP s
PM
O (434)operating budget 经营预算 EiJSLL
O (435)operating lease 经营租赁 2A`EFk7_X
O (436)operating statement 营业报表 ?R,^prW{
O (437)operation time 操作时间 TqQ>\h"&_
O (438)operational control 经营控制 ~]"}s(J;
O (439)operational gearing 经营杠杆 uN$X3Ls_
O (440)operating plans 经营计划 H>M%5bj
O (441)opportunity cost 机会成本 Hlz4f+#I
O (442)order 定单
y~-?
O (443)ordinary shares 普通股 WO)K*c1F
O (444)out-of-date cheque 过期支票 XLmbpEh
O (445)over capitalization 过分资本化 ).ugMuk
O (446)overhead 制造费用 :nwcO3~`
O (447)overhead absorption rate 制造费用分配率 U Ciq'^,
O (448)overhead cost 制造费用 c7
iu[vE'+
O (449)overtrading 超过营业资金的经营 &)bar.vw/
P (450)paid cheque 已付支票 M/1Q/;0P
P (451)paid-up share capital 认定股本 8|d[45*q
P (452)parent company 母公司 ~(%G;fZ?x
P (453)pareto distribution 帕累托分布 .5dZaI)
P (454)participating preference shares 参与优先股 >Mvt;'c
P (455)partnership 合伙 ! prU!5-
P (456)payable ledger 应付款项账户 w:umr#
P (457)payback 回收期
Kjf#uU.7
P (458)payments and receipts account 收入和支出报表 ]AHUo;(f%
P (459)payments withheld 保留款额
G %#us3x
P (460)payroll 工资单 _puQX@i
P (461)payroll analysis 工资分析 |Zt=8}di
P (462)percentage profit on turnover 利润对营业额比率 ax3:rl
P (463)period cost 期间成本 '6xn!dK
P (464)perpetual inventory 永续盘存 JGO>X|
T
P (465)personal account 记名账户 g:2/!tujL
P (466)PEPT 项目评审法 Ft>ixn
P (467)petty cash account 备用金账户 G+
%
ZN
P (468)petty cash voucher 备用金凭证 Ab(bvS8r$
P (469)physical inventory 实地盘存 =vK (-h
P (470)planning 计划 lZ.,"F@
P (471)planning horizon 计划时限