N (428)number of days stock 存货周转天数 z0 2}&^Zzk
N (429)number of weeks stock 存货周转周数 SgpZ ;\_
O (430)objective classification 客体分类 drENkS=,
O (431)obsolescence 陈旧 kz0I 2!bt
O (432)off balance sheet finance 资产负债表外筹资 Y .
O (433)offer for sale 标价出售 hG3m7ht
O (434)operating budget 经营预算 mN\%f J7
O (435)operating lease 经营租赁 r
ToaG Qh
O (436)operating statement 营业报表 gT(th9'+z
O (437)operation time 操作时间 9jO`gWxV8*
O (438)operational control 经营控制 SqXy;S@
O (439)operational gearing 经营杠杆 |Bx||=z`
O (440)operating plans 经营计划 s>jr1~~3O_
O (441)opportunity cost 机会成本 Y ^R?Q'
O (442)order 定单
GS
; HtUQ
O (443)ordinary shares 普通股 ^^7L"je]g
O (444)out-of-date cheque 过期支票 qr)v'aC
3
O (445)over capitalization 过分资本化 1l/AKI(!
O (446)overhead 制造费用 = U4 f}W;
O (447)overhead absorption rate 制造费用分配率 K,f* SXM
O (448)overhead cost 制造费用 |XKOXa3.
O (449)overtrading 超过营业资金的经营 n1QEu"~Zj
P (450)paid cheque 已付支票 s0cs'Rg
P (451)paid-up share capital 认定股本 LH=d[3Y
P (452)parent company 母公司 (U|)xA]y!
P (453)pareto distribution 帕累托分布 C=N! z
P (454)participating preference shares 参与优先股 )|y#O ZHR
P (455)partnership 合伙 -xJX _6}A
P (456)payable ledger 应付款项账户 tm(v~L%$>]
P (457)payback 回收期 7:n?PN(p6a
P (458)payments and receipts account 收入和支出报表 h&lyxYZ+T$
P (459)payments withheld 保留款额 .#*D !;f
P (460)payroll 工资单 ]\A1mw-T
P (461)payroll analysis 工资分析 OmB
TA=E<
P (462)percentage profit on turnover 利润对营业额比率 60"5
?=D
P (463)period cost 期间成本 q 75ky1^1:
P (464)perpetual inventory 永续盘存 {!L=u/qs"
P (465)personal account 记名账户 xEjx]w/&
P (466)PEPT 项目评审法 {'NBp0i
P (467)petty cash account 备用金账户 R"@7m!IA
P (468)petty cash voucher 备用金凭证 E
W`W~h[
P (469)physical inventory 实地盘存 D i:{er(p
P (470)planning 计划 (~h7rAEc
P (471)planning horizon 计划时限
