N (428)number of days stock 存货周转天数 [jEA|rd~}
N (429)number of weeks stock 存货周转周数 ad=7FhnIa3
O (430)objective classification 客体分类 "#iO{uMWb
O (431)obsolescence 陈旧 ZVit] 3hd
O (432)off balance sheet finance 资产负债表外筹资 /nE K|.j
O (433)offer for sale 标价出售 Ec }9R3 m
O (434)operating budget 经营预算 P2U4,?_e
O (435)operating lease 经营租赁 JIc9csr:b
O (436)operating statement 营业报表 UQW v)
O (437)operation time 操作时间 \Rha7O
O (438)operational control 经营控制 lLK||2d
O (439)operational gearing 经营杠杆 m |.0$+=
O (440)operating plans 经营计划 ::3 [ H$
O (441)opportunity cost 机会成本 _^!C4?2!
O (442)order 定单 c;=St1eoz
O (443)ordinary shares 普通股 ?zVcP=p@
O (444)out-of-date cheque 过期支票 ~4c,'k @
O (445)over capitalization 过分资本化
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O (446)overhead 制造费用 cBHUa}:
O (447)overhead absorption rate 制造费用分配率 C[;7i!Dv
O (448)overhead cost 制造费用 .'2"8
3f
O (449)overtrading 超过营业资金的经营 rxZk!- t)L
P (450)paid cheque 已付支票 ZvK
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P (451)paid-up share capital 认定股本 T>&dPVmG,
P (452)parent company 母公司 f< R
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P (453)pareto distribution 帕累托分布 _ -,[U{
P (454)participating preference shares 参与优先股 E^~ {thf
P (455)partnership 合伙 B =DV!oUg
P (456)payable ledger 应付款项账户 cvx"XxE,
P (457)payback 回收期 L$ jii
P (458)payments and receipts account 收入和支出报表 O.aAa5^uh
P (459)payments withheld 保留款额 R/2L9 Lcv
P (460)payroll 工资单 ")NQwT}
P (461)payroll analysis 工资分析 V=+p8nE0
P (462)percentage profit on turnover 利润对营业额比率 Qb;]4
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P (463)period cost 期间成本 $-E<{
P (464)perpetual inventory 永续盘存 a(h@4 x
P (465)personal account 记名账户 $0]5b{i]
P (466)PEPT 项目评审法 ]]5(:>l
P (467)petty cash account 备用金账户 r 2{7h>
P (468)petty cash voucher 备用金凭证 NVDIuh
P (469)physical inventory 实地盘存 "#{b)! EH
P (470)planning 计划 ;zWiPnX}
P (471)planning horizon 计划时限
