N (428)number of days stock 存货周转天数 {- 63/z
N (429)number of weeks stock 存货周转周数 C;\VO)]t
O (430)objective classification 客体分类 cf[vf!vi
O (431)obsolescence 陈旧 22KI]$D#f
O (432)off balance sheet finance 资产负债表外筹资 >n7["7HHk
O (433)offer for sale 标价出售 vh>{_
#
O (434)operating budget 经营预算 azb=(l-
O (435)operating lease 经营租赁 ]Bb7(JX
O (436)operating statement 营业报表 ~k4W<
O (437)operation time 操作时间 f'dK73Xof
O (438)operational control 经营控制 L,-u.vV
O (439)operational gearing 经营杠杆 o;-<|W>
O (440)operating plans 经营计划 _&
4its
O (441)opportunity cost 机会成本 +3bfD
O (442)order 定单 ?Nl"sVCo
O (443)ordinary shares 普通股 1 2]fQkp
O (444)out-of-date cheque 过期支票 s5Fr)q// !
O (445)over capitalization 过分资本化 ?:|YGLaB
O (446)overhead 制造费用 <qiICb)~
O (447)overhead absorption rate 制造费用分配率 ]u&dJL
O (448)overhead cost 制造费用 iM64,wnA
O (449)overtrading 超过营业资金的经营 n2;9geq+
P (450)paid cheque 已付支票 gf$HuCh|
P (451)paid-up share capital 认定股本 5&4F,v[zp
P (452)parent company 母公司 VvgN3e[
P (453)pareto distribution 帕累托分布 sdF3cX
P (454)participating preference shares 参与优先股 9Nl*
4
P (455)partnership 合伙 wt7.oKbW
P (456)payable ledger 应付款项账户 +X!+'>
P (457)payback 回收期 hBCR]='
]
P (458)payments and receipts account 收入和支出报表 z=?0)e(H,
P (459)payments withheld 保留款额 q?VVYZXP
P (460)payroll 工资单 TJ2/?p\x
P (461)payroll analysis 工资分析 z(d4)z 8'6
P (462)percentage profit on turnover 利润对营业额比率 ] EyeBF)$
P (463)period cost 期间成本 |qL;Nu,d
P (464)perpetual inventory 永续盘存 ~{
.,8jE
P (465)personal account 记名账户 j3P RAe
P (466)PEPT 项目评审法 8)Tj
H'
P (467)petty cash account 备用金账户 C/+nSe.
P (468)petty cash voucher 备用金凭证 Nz]aaoO4
P (469)physical inventory 实地盘存 ti;%BS
P (470)planning 计划 nJ# XVlHc
P (471)planning horizon 计划时限