N (428)number of days stock 存货周转天数 IaFr&
N (429)number of weeks stock 存货周转周数 iq*A("pU
O (430)objective classification 客体分类 wNE$6
O (431)obsolescence 陈旧 Q:6VYONN
O (432)off balance sheet finance 资产负债表外筹资 eo^/c +FG
O (433)offer for sale 标价出售 oPKXZU(c
O (434)operating budget 经营预算 ]Tst SF =
O (435)operating lease 经营租赁 A"Q@W<.
O (436)operating statement 营业报表 =l<iI*J.
M
O (437)operation time 操作时间 Q+ i\8RJ
O (438)operational control 经营控制 bzi|s5!'<
O (439)operational gearing 经营杠杆 $\AEWFB
O (440)operating plans 经营计划 A>.2OC+
O (441)opportunity cost 机会成本 @ tRMe6 4
O (442)order 定单 d77r9
O (443)ordinary shares 普通股 ng i< v6 i
O (444)out-of-date cheque 过期支票 z1, tJH0
O (445)over capitalization 过分资本化 _x1EZ&dh
O (446)overhead 制造费用 ;HOPABWz)
O (447)overhead absorption rate 制造费用分配率
GJ 'spgz
O (448)overhead cost 制造费用 6g>)6ux>aV
O (449)overtrading 超过营业资金的经营 ZkB3[$4C=5
P (450)paid cheque 已付支票 w?csV8ot
P (451)paid-up share capital 认定股本 +pqM ^3t|y
P (452)parent company 母公司 =7
,Kf} 6
P (453)pareto distribution 帕累托分布 K
X]o E+:
P (454)participating preference shares 参与优先股 LZ*R[
P (455)partnership 合伙 # k5#j4!b
P (456)payable ledger 应付款项账户 AW5iV3
P (457)payback 回收期 ?a/n< V '
P (458)payments and receipts account 收入和支出报表 @kD8^,( oH
P (459)payments withheld 保留款额 f3WS
a&eF
P (460)payroll 工资单 k5+]SG`] ]
P (461)payroll analysis 工资分析 x k~Nmb}
P (462)percentage profit on turnover 利润对营业额比率 R_D c)
P (463)period cost 期间成本 # WE]`z d
P (464)perpetual inventory 永续盘存 EY>8O+
P (465)personal account 记名账户 u}H$-$
jE
P (466)PEPT 项目评审法 [~Hg}-c
P (467)petty cash account 备用金账户 %6
=\5>
P (468)petty cash voucher 备用金凭证 F}ukZ
DB
P (469)physical inventory 实地盘存 xQt 3[(Z
P (470)planning 计划 ?)tK!'
P (471)planning horizon 计划时限
