N (428)number of days stock 存货周转天数 "Xm'(c(
N (429)number of weeks stock 存货周转周数 ?$
3=m)s
O (430)objective classification 客体分类 /<})+=>6f
O (431)obsolescence 陈旧 Uz0mSfBp
O (432)off balance sheet finance 资产负债表外筹资 Gqs8$[ o
O (433)offer for sale 标价出售 0<Y)yNsV
O (434)operating budget 经营预算 *}?^)z7w
O (435)operating lease 经营租赁 Po2YDj`
O (436)operating statement 营业报表 =Ru i
O (437)operation time 操作时间 GB -=
D
C6
O (438)operational control 经营控制 fROhn}<**[
O (439)operational gearing 经营杠杆 th]9@7UE,
O (440)operating plans 经营计划 3y@'p(}Az
O (441)opportunity cost 机会成本 m,pDjf
O (442)order 定单 i_MDLS>-
O (443)ordinary shares 普通股 {PfE7KH
O (444)out-of-date cheque 过期支票 W>"i0p
O (445)over capitalization 过分资本化 )P$
IXA\
O (446)overhead 制造费用 W4N$]D=
O (447)overhead absorption rate 制造费用分配率 htaB! Q?V
O (448)overhead cost 制造费用 tD i<n}
O (449)overtrading 超过营业资金的经营 O6`@'N>6P
P (450)paid cheque 已付支票 AVi|JY)>
P (451)paid-up share capital 认定股本 Cc=`:ED+
P (452)parent company 母公司 k -SUp8}g
P (453)pareto distribution 帕累托分布 MZ{)`7acR\
P (454)participating preference shares 参与优先股 ;a68>5Lm*
P (455)partnership 合伙 O9opX\9
P (456)payable ledger 应付款项账户 -i58FJ`B
P (457)payback 回收期 +%FG ti$[
P (458)payments and receipts account 收入和支出报表 4 0Du*5M
P (459)payments withheld 保留款额 7c+u+Yet
P (460)payroll 工资单 !D1F4v[c=
P (461)payroll analysis 工资分析 W
n VX)o
P (462)percentage profit on turnover 利润对营业额比率 HMBxj($eR
P (463)period cost 期间成本 D3I;5m`_
P (464)perpetual inventory 永续盘存 E;h#3
B9
P (465)personal account 记名账户 %N!Y}$y
P (466)PEPT 项目评审法 A}$A~g5 Ap
P (467)petty cash account 备用金账户 f$P pFSY
4
P (468)petty cash voucher 备用金凭证 md<%Z4+
P (469)physical inventory 实地盘存 N?~K9jGx(
P (470)planning 计划 ><$hFrR!
P (471)planning horizon 计划时限
