N (428)number of days stock 存货周转天数 eq4<
N (429)number of weeks stock 存货周转周数 }y[o[>
O (430)objective classification 客体分类 ;TW@{re
O (431)obsolescence 陈旧 Y K[O#V
O (432)off balance sheet finance 资产负债表外筹资 5 Cz:$-+
O (433)offer for sale 标价出售 +>:X4
A *
O (434)operating budget 经营预算 =3J~ F k
O (435)operating lease 经营租赁 , 5L &$Q6
O (436)operating statement 营业报表 Qu;AU/Q<([
O (437)operation time 操作时间 |Xu7cCh$me
O (438)operational control 经营控制 c|O 5 Vp }
O (439)operational gearing 经营杠杆 & =7 ur
O (440)operating plans 经营计划 zzW^ AvR
O (441)opportunity cost 机会成本 9X *q^u
O (442)order 定单 =8J\;h
O (443)ordinary shares 普通股 (wA|lK3
O (444)out-of-date cheque 过期支票 {u5)zVYC,U
O (445)over capitalization 过分资本化 P4N{lQ.>
O (446)overhead 制造费用 j?8E >tM
O (447)overhead absorption rate 制造费用分配率 Y*AHwc<w`
O (448)overhead cost 制造费用 6"=e +V@
O (449)overtrading 超过营业资金的经营 4 l3N#U0Q
P (450)paid cheque 已付支票 Ic r'l$PE
P (451)paid-up share capital 认定股本 f,ux
o AS
P (452)parent company 母公司 |w>DZG!}1-
P (453)pareto distribution 帕累托分布 T!*7G:\f"
P (454)participating preference shares 参与优先股 4a646jg)
P (455)partnership 合伙 f'.yM*
P (456)payable ledger 应付款项账户 GdP9Uj)n-
P (457)payback 回收期 .# }SK !"B
P (458)payments and receipts account 收入和支出报表 )1]C%)zn
P (459)payments withheld 保留款额 RE7[bM3a
P (460)payroll 工资单 ,Y5+UzE@
P (461)payroll analysis 工资分析 %%3ugD5i!
P (462)percentage profit on turnover 利润对营业额比率 eVlI:yqppj
P (463)period cost 期间成本 o1g[(zky
P (464)perpetual inventory 永续盘存 97&6i TYA
P (465)personal account 记名账户 gM= ~dBz
P (466)PEPT 项目评审法 Hm iwpI
P (467)petty cash account 备用金账户 woR)E0'qx
P (468)petty cash voucher 备用金凭证 cCj3,s/p
P (469)physical inventory 实地盘存 c,-< 4e
P (470)planning 计划 r%a$u%)oD
P (471)planning horizon 计划时限
