N (428)number of days stock 存货周转天数 luxKgcU
N (429)number of weeks stock 存货周转周数 'i h
O (430)objective classification 客体分类 >!v,` O1
O (431)obsolescence 陈旧 @)ju
P- o%
O (432)off balance sheet finance 资产负债表外筹资 HTtGpTsF
O (433)offer for sale 标价出售 ph&H *Mc
O (434)operating budget 经营预算 C&s }m0R
O (435)operating lease 经营租赁 *O}'2Ht6\
O (436)operating statement 营业报表 HV .|Eh_7
O (437)operation time 操作时间 *a0I Z
O (438)operational control 经营控制 ^D> M Dj6
O (439)operational gearing 经营杠杆 ]JCB^)tM
O (440)operating plans 经营计划 x8rFMR#S=
O (441)opportunity cost 机会成本 4Z
T
O (442)order 定单 d `q)^
O (443)ordinary shares 普通股 ~C*6V{Tj
O (444)out-of-date cheque 过期支票 H7X
xME
O (445)over capitalization 过分资本化 &+w!'LSaD
O (446)overhead 制造费用 l<MC
mKuYp
O (447)overhead absorption rate 制造费用分配率 U %PMV?L{
O (448)overhead cost 制造费用 6x3Ew2
O (449)overtrading 超过营业资金的经营 vJj j+:
P (450)paid cheque 已付支票 JjO/u>A3;7
P (451)paid-up share capital 认定股本 ^{sI'l~
P (452)parent company 母公司 fjZveH0
P (453)pareto distribution 帕累托分布 =smY/q^3
P (454)participating preference shares 参与优先股 /a/uS3&
P (455)partnership 合伙 96V, [-arf
P (456)payable ledger 应付款项账户 `kT$Gx4x
P (457)payback 回收期 WxP4{T* <
P (458)payments and receipts account 收入和支出报表 T+{ 'W
P (459)payments withheld 保留款额 pS)X\Xyw
P (460)payroll 工资单 P9cI{RI
P (461)payroll analysis 工资分析 ;\&bvGj8V
P (462)percentage profit on turnover 利润对营业额比率 g8 *|" {
P (463)period cost 期间成本 D
'_ #?%3^
P (464)perpetual inventory 永续盘存 C5z
P (465)personal account 记名账户 [x() ^{
;2
P (466)PEPT 项目评审法 6!=9V0G~
P (467)petty cash account 备用金账户 /n}V7
P (468)petty cash voucher 备用金凭证 F^v { Jqc
P (469)physical inventory 实地盘存 Z5^ U F2`Q
P (470)planning 计划 @3= < wz<
P (471)planning horizon 计划时限
