N (428)number of days stock 存货周转天数 {='wGx
N (429)number of weeks stock 存货周转周数 32j #kJ W
O (430)objective classification 客体分类 `; R$Ji=>
O (431)obsolescence 陈旧 K4|fmgcy.
O (432)off balance sheet finance 资产负债表外筹资 9.~ _swkv
O (433)offer for sale 标价出售 '>bn9
4$
O (434)operating budget 经营预算 96!2 @c{
O (435)operating lease 经营租赁 9"D t 3>Z
O (436)operating statement 营业报表 1p/_U?H:|
O (437)operation time 操作时间 ,B x0
O (438)operational control 经营控制 X H
!n{Of
O (439)operational gearing 经营杠杆 &432/=QSm0
O (440)operating plans 经营计划 N7 _rVcDe
O (441)opportunity cost 机会成本 .VmRk 9Z
O (442)order 定单 QDK }e:4q
O (443)ordinary shares 普通股 $LU|
wW
O (444)out-of-date cheque 过期支票 \q!TI
x
O (445)over capitalization 过分资本化 ]-heG'y]{
O (446)overhead 制造费用 5Em.sz;:8
O (447)overhead absorption rate 制造费用分配率 j{t r''yN
O (448)overhead cost 制造费用 8<6@O
O (449)overtrading 超过营业资金的经营 ':\bn:;
P (450)paid cheque 已付支票 !q H)ttW
P (451)paid-up share capital 认定股本 HDE5Mg "
P (452)parent company 母公司 IK4 (r /
P (453)pareto distribution 帕累托分布 :$X dR:f}}
P (454)participating preference shares 参与优先股 V^ ;l g[:
P (455)partnership 合伙 1csbuR?
P (456)payable ledger 应付款项账户 7oL :C
P (457)payback 回收期 j\B taC
P (458)payments and receipts account 收入和支出报表 n0':6*oGW
P (459)payments withheld 保留款额 #~ |esr/wf
P (460)payroll 工资单 \`/ P*
P (461)payroll analysis 工资分析 BT -Y9j
P (462)percentage profit on turnover 利润对营业额比率 Hp(41E b,
P (463)period cost 期间成本 9CIQRc
P (464)perpetual inventory 永续盘存 fo9V&NE
P (465)personal account 记名账户 :de4Fje/4y
P (466)PEPT 项目评审法 u!Vr MH
P (467)petty cash account 备用金账户 -=u9>S)!c
P (468)petty cash voucher 备用金凭证 0+_;6
P (469)physical inventory 实地盘存 I.2>d _^<
P (470)planning 计划 a dy
SwB
P (471)planning horizon 计划时限
