N (428)number of days stock 存货周转天数 i > 3`V6
N (429)number of weeks stock 存货周转周数 vX:}tir[
O (430)objective classification 客体分类 h ~>1 -T8
O (431)obsolescence 陈旧 MtJ-pa ~ n
O (432)off balance sheet finance 资产负债表外筹资 z_>
~=Mm
O (433)offer for sale 标价出售 v +4v
O (434)operating budget 经营预算 Xc-["y64
O (435)operating lease 经营租赁 h:fiUCw
O (436)operating statement 营业报表 Z N8j})lE
O (437)operation time 操作时间 OD )X7P U
O (438)operational control 经营控制 +RJ{)Nec
O (439)operational gearing 经营杠杆 S1$^ _S
=
O (440)operating plans 经营计划 bqbG+ g
O (441)opportunity cost 机会成本 .RpJZ[E
O (442)order 定单 [-\ Y?3
O (443)ordinary shares 普通股 == wX.y\.n
O (444)out-of-date cheque 过期支票 ]ogifnwv
O (445)over capitalization 过分资本化 =7V4{|ESfy
O (446)overhead 制造费用 %DSr@IX
O (447)overhead absorption rate 制造费用分配率 O&?i#@
5#
O (448)overhead cost 制造费用 kx&JY9(&#
O (449)overtrading 超过营业资金的经营 }<WJR Y6j
P (450)paid cheque 已付支票 m]?Z_*1
P (451)paid-up share capital 认定股本 IRbyW?/Xv
P (452)parent company 母公司 )|*Qs${tF
P (453)pareto distribution 帕累托分布 O=A R`r# u
P (454)participating preference shares 参与优先股 q=3>ij {v
P (455)partnership 合伙 h8(#\E
P (456)payable ledger 应付款项账户 Ovt]3`U9J
P (457)payback 回收期 ^/#+0/Bn
P (458)payments and receipts account 收入和支出报表 \d"\7SA
P (459)payments withheld 保留款额
}sxs-
P (460)payroll 工资单 Rs=Fcvl
P (461)payroll analysis 工资分析 "5N4
of
8
P (462)percentage profit on turnover 利润对营业额比率 /[TOy2/;%b
P (463)period cost 期间成本 Z 7 @'I0;A
P (464)perpetual inventory 永续盘存 oB 1Qw'J
w
P (465)personal account 记名账户 #czI nXTTx
P (466)PEPT 项目评审法 4 $R!)
P (467)petty cash account 备用金账户 k^}[+IFJ
P (468)petty cash voucher 备用金凭证 # ksDU
P (469)physical inventory 实地盘存 d~8U1}dP
P (470)planning 计划 jgE{JK\n4
P (471)planning horizon 计划时限
