N (428)number of days stock 存货周转天数 A1C@'9R*
N (429)number of weeks stock 存货周转周数 _RmrjD k
O (430)objective classification 客体分类 4-m%[ D
|W
O (431)obsolescence 陈旧 2{& " 3dq
O (432)off balance sheet finance 资产负债表外筹资 1@y?O WC
O (433)offer for sale 标价出售 | @YN\g K;
O (434)operating budget 经营预算 ]?r8^L yZ4
O (435)operating lease 经营租赁 l|K8+5L
O (436)operating statement 营业报表 jK{MU) D+
O (437)operation time 操作时间 \ Q6Ip@?
O (438)operational control 经营控制 pv T!6+
O (439)operational gearing 经营杠杆 T \A uL
O (440)operating plans 经营计划 *<hpq)
O (441)opportunity cost 机会成本 6k[u0b`
O (442)order 定单 /b
*@dy
O (443)ordinary shares 普通股 bHP-Z9riv
O (444)out-of-date cheque 过期支票 p|((r?{
O (445)over capitalization 过分资本化 Fh " S[e
O (446)overhead 制造费用 :J"e{|g',
O (447)overhead absorption rate 制造费用分配率 p+t8*lkq
O (448)overhead cost 制造费用 +bSv-i -
O (449)overtrading 超过营业资金的经营 1>2397
P (450)paid cheque 已付支票 7+y sE
P (451)paid-up share capital 认定股本 \u*,~J)z
P (452)parent company 母公司 lG{J
P (453)pareto distribution 帕累托分布 :K&hGZ+5
P (454)participating preference shares 参与优先股 pM=vW{"I/
P (455)partnership 合伙 gW
, ET
P (456)payable ledger 应付款项账户 'W#< 8eJo
P (457)payback 回收期 c.~|)^OXXO
P (458)payments and receipts account 收入和支出报表 N wc(<
P (459)payments withheld 保留款额 ]D%[GO//!
P (460)payroll 工资单 -or9!:8
P (461)payroll analysis 工资分析 r*g _
P (462)percentage profit on turnover 利润对营业额比率 RI`A<*>w
P (463)period cost 期间成本 X#o:-FKf
P (464)perpetual inventory 永续盘存 #?/.LMn{
P (465)personal account 记名账户 (=X16}n:>
P (466)PEPT 项目评审法 }O>IPRZ
P (467)petty cash account 备用金账户 Y7p#K<y]9
P (468)petty cash voucher 备用金凭证 brFOQU?
P (469)physical inventory 实地盘存 wEp/bR1=
P (470)planning 计划 G'("-
9
P (471)planning horizon 计划时限
