N (428)number of days stock 存货周转天数 #VOjnc/rW
N (429)number of weeks stock 存货周转周数 uv-W/ p
O (430)objective classification 客体分类 <{U{pCT%
O (431)obsolescence 陈旧 .#:,j1L"53
O (432)off balance sheet finance 资产负债表外筹资 #w*pWD^
O (433)offer for sale 标价出售 n>E*g |a
O (434)operating budget 经营预算 epR~Rlw>2
O (435)operating lease 经营租赁 #LN
I&5
O (436)operating statement 营业报表 r~}}o o4K
O (437)operation time 操作时间 Hr+-ndH!Pq
O (438)operational control 经营控制 bSr 'ji
O (439)operational gearing 经营杠杆 l'W+^
O (440)operating plans 经营计划 -/-6Td1JY>
O (441)opportunity cost 机会成本 0 `!Q-G7
O (442)order 定单 V{h@nhq
O (443)ordinary shares 普通股 +r0eTP=zf
O (444)out-of-date cheque 过期支票 Vf?#W,5>=
O (445)over capitalization 过分资本化 jOb[h=B"
O (446)overhead 制造费用 ]hj1.V+
O (447)overhead absorption rate 制造费用分配率 |%}s$*s
O (448)overhead cost 制造费用 b J|?5
O (449)overtrading 超过营业资金的经营 mU=6"A0
U
P (450)paid cheque 已付支票 >jX
UO
P (451)paid-up share capital 认定股本 >$mSF Jz5S
P (452)parent company 母公司 B\ _u${C
P (453)pareto distribution 帕累托分布 x
ct U.)p
P (454)participating preference shares 参与优先股 h6h 1.lZ
P (455)partnership 合伙 (oXN >^-D
P (456)payable ledger 应付款项账户 ^2r}_ AX
P (457)payback 回收期 `
(D4gPW
P (458)payments and receipts account 收入和支出报表 ,z1!~gIa
l
P (459)payments withheld 保留款额 7I(t,AKJ
P (460)payroll 工资单 ]|N4 #4
P (461)payroll analysis 工资分析 X[ E
k'=}
P (462)percentage profit on turnover 利润对营业额比率 {% _j~
P (463)period cost 期间成本 YC]YX H
P (464)perpetual inventory 永续盘存 aEDN]O95?
P (465)personal account 记名账户 Uk:.2%S2
P (466)PEPT 项目评审法 QWHy=(!
P (467)petty cash account 备用金账户 DnHAm q]
P (468)petty cash voucher 备用金凭证 q.MVF ]
P (469)physical inventory 实地盘存 yb{Q, Dz
P (470)planning 计划 *yaX:,'\$
P (471)planning horizon 计划时限
