N (428)number of days stock 存货周转天数 =dI2j@}c
N (429)number of weeks stock 存货周转周数 2SVJKX_V+
O (430)objective classification 客体分类 /3v`2=b
O (431)obsolescence 陈旧 {[.< BU-
O (432)off balance sheet finance 资产负债表外筹资 'd
6z^Z6
O (433)offer for sale 标价出售 Z\M8DZW8Y
O (434)operating budget 经营预算 A 4|a{\|$
O (435)operating lease 经营租赁 -} *Y fwK
O (436)operating statement 营业报表 a )Ca:p
O (437)operation time 操作时间 d_} q.%*
O (438)operational control 经营控制 T]Eg9Y:+v
O (439)operational gearing 经营杠杆 h/n&& J
O (440)operating plans 经营计划 okZDxg`6
O (441)opportunity cost 机会成本 kFHtZS(
O (442)order 定单 ({AqL#x`u
O (443)ordinary shares 普通股 P ".[=h
O (444)out-of-date cheque 过期支票 aC2\C=ru_
O (445)over capitalization 过分资本化 v81H!c.*
O (446)overhead 制造费用 -F| C6m!
O (447)overhead absorption rate 制造费用分配率 : |? nz$
O (448)overhead cost 制造费用 2aUy1*aM
O (449)overtrading 超过营业资金的经营 nE3'm[)
P (450)paid cheque 已付支票 &*#- %<=1
P (451)paid-up share capital 认定股本 S
BBi"U:
P (452)parent company 母公司 +8 AGs,
P (453)pareto distribution 帕累托分布 Z>H
y+Q4
P (454)participating preference shares 参与优先股 0
))W [
P (455)partnership 合伙 eD481r
P (456)payable ledger 应付款项账户 l4sFT)}-J
P (457)payback 回收期 ,D`iV| (
P (458)payments and receipts account 收入和支出报表 2& l~8,
P (459)payments withheld 保留款额
hVB ^:
P (460)payroll 工资单 4j'cXxo
P (461)payroll analysis 工资分析 MZX-<p+
P (462)percentage profit on turnover 利润对营业额比率 VY5/C;0^h
P (463)period cost 期间成本 1c}
%_Z/
P (464)perpetual inventory 永续盘存 T.sib& R
P (465)personal account 记名账户 & O5 W
P (466)PEPT 项目评审法 dt(#|8i%
P (467)petty cash account 备用金账户 ,5_Hen=PI
P (468)petty cash voucher 备用金凭证 AVys`{*c
P (469)physical inventory 实地盘存 o7*z@R "
P (470)planning 计划 #FBq8iJ
P (471)planning horizon 计划时限
