N (428)number of days stock 存货周转天数 dFxIF;C>/
N (429)number of weeks stock 存货周转周数 ; fTKf a
O (430)objective classification 客体分类 c^xIm'eob
O (431)obsolescence 陈旧 LVM%"sd?
O (432)off balance sheet finance 资产负债表外筹资 dlh)g p;
O (433)offer for sale 标价出售 5Pc;5
o0C
O (434)operating budget 经营预算 7~h<$8Y(T
O (435)operating lease 经营租赁 n&4N[Qlv,
O (436)operating statement 营业报表 ^L
nTOdAE
O (437)operation time 操作时间 g/d<Zfq<{
O (438)operational control 经营控制 a=_g*OK}D
O (439)operational gearing 经营杠杆 KfEx"94
O (440)operating plans 经营计划 Y1\ }5k{>
O (441)opportunity cost 机会成本 Evq IcZ
O (442)order 定单 P bn*_/H
O (443)ordinary shares 普通股 %A/
0 '
O (444)out-of-date cheque 过期支票 d'gfQlDny
O (445)over capitalization 过分资本化 L[fiU 0^o
O (446)overhead 制造费用 q[_V u A]&
O (447)overhead absorption rate 制造费用分配率 KZY}%il!`
O (448)overhead cost 制造费用 [85spub&}
O (449)overtrading 超过营业资金的经营 $99n&t$Y
P (450)paid cheque 已付支票 ]jQ
utlg|
P (451)paid-up share capital 认定股本 R%WCH?B<}
P (452)parent company 母公司 G $"h&Xy1c
P (453)pareto distribution 帕累托分布 n38p !oS
P (454)participating preference shares 参与优先股 @i_FTN
P (455)partnership 合伙 sE<V5`Z=
P (456)payable ledger 应付款项账户
7aRi 5
P (457)payback 回收期 _.Nbt(mz
P (458)payments and receipts account 收入和支出报表 Et_bH%0
P (459)payments withheld 保留款额 Mj3A5;#
P (460)payroll 工资单 1-uxC^u?|#
P (461)payroll analysis 工资分析 76Cl\rV
P (462)percentage profit on turnover 利润对营业额比率 :pY/-Cgv
P (463)period cost 期间成本 4Z=_,#h4.
P (464)perpetual inventory 永续盘存 tY<4%~%X
P (465)personal account 记名账户 Ug SB>V<?
P (466)PEPT 项目评审法 bH9kj/q\b
P (467)petty cash account 备用金账户 jOunWv|
P (468)petty cash voucher 备用金凭证 8'[7
)I=
P (469)physical inventory 实地盘存 ua$GNm
P (470)planning 计划 f}ji?p
P (471)planning horizon 计划时限
