N (428)number of days stock 存货周转天数 _96 &P7
N (429)number of weeks stock 存货周转周数 (+@.L7>m+t
O (430)objective classification 客体分类 M1i|qjb:l
O (431)obsolescence 陈旧 cZ(XY}
O (432)off balance sheet finance 资产负债表外筹资 r5"/ EMieh
O (433)offer for sale 标价出售 g$tW9 Q
O (434)operating budget 经营预算 @PI\.y_w
O (435)operating lease 经营租赁 bM'A D[
O (436)operating statement 营业报表 A4^+p0@
O (437)operation time 操作时间 rx"zqm9 }u
O (438)operational control 经营控制 oMVwId f
O (439)operational gearing 经营杠杆 VuY.})+J:
O (440)operating plans 经营计划 tX _eN
O (441)opportunity cost 机会成本
+EB# #
O (442)order 定单 qq` RfZjL
O (443)ordinary shares 普通股 fS ~.K9
O (444)out-of-date cheque 过期支票 s5pY) 6)
O (445)over capitalization 过分资本化 RD4)NN6y5}
O (446)overhead 制造费用 HT&0i,`
O (447)overhead absorption rate 制造费用分配率
_pS%tPw
O (448)overhead cost 制造费用 GxkG$ B
O (449)overtrading 超过营业资金的经营 oxzNV&D[{`
P (450)paid cheque 已付支票 L`#+ZLo
P (451)paid-up share capital 认定股本 jz)H?UuD Y
P (452)parent company 母公司 DHAW US6
P (453)pareto distribution 帕累托分布 |^F-.Z
P (454)participating preference shares 参与优先股 Y!L jy
[/
P (455)partnership 合伙 =T-w.}27O
P (456)payable ledger 应付款项账户 _=8+_OEk
P (457)payback 回收期 #^ 9;<@M
P (458)payments and receipts account 收入和支出报表 "jHN#}
P (459)payments withheld 保留款额 @ K9T )p]
P (460)payroll 工资单 7'|PHQ? S
P (461)payroll analysis 工资分析 cabN<a
l
P (462)percentage profit on turnover 利润对营业额比率 lK4+8VZ
P (463)period cost 期间成本
zC Hr
P (464)perpetual inventory 永续盘存 ?@1'WD t
P (465)personal account 记名账户 %gaKnT(|r
P (466)PEPT 项目评审法 \ p$0
P (467)petty cash account 备用金账户 a5-\=0L~
P (468)petty cash voucher 备用金凭证 1 XG-O
P (469)physical inventory 实地盘存 :m d3@r ']
P (470)planning 计划 ng
*%1;P
P (471)planning horizon 计划时限
