N (428)number of days stock 存货周转天数 c,+iU R<
N (429)number of weeks stock 存货周转周数 /YS@[\j4
O (430)objective classification 客体分类 %-T}s`Z
O (431)obsolescence 陈旧 D<
lQoO+
O (432)off balance sheet finance 资产负债表外筹资 "tEj` eR
O (433)offer for sale 标价出售 3}v0{c
O (434)operating budget 经营预算 x;<oaT$X
O (435)operating lease 经营租赁 !k4 }v'
=
O (436)operating statement 营业报表 F0X5dv
O (437)operation time 操作时间 h2im
sjf
O (438)operational control 经营控制 &Xj {:s#
O (439)operational gearing 经营杠杆 eV@4VxaZ
O (440)operating plans 经营计划 sDW"j \
O (441)opportunity cost 机会成本 ly9x1`?$
O (442)order 定单 j=`y
@~
O (443)ordinary shares 普通股 ^\xCqVk_R
O (444)out-of-date cheque 过期支票 UUt~W
O (445)over capitalization 过分资本化 ){?mKB 5
O (446)overhead 制造费用 ;P 0,60
O (447)overhead absorption rate 制造费用分配率 BY hmJ C|
O (448)overhead cost 制造费用 &ryl$!!3H
O (449)overtrading 超过营业资金的经营 tg4LE?nv
P (450)paid cheque 已付支票 a/wUeW
P (451)paid-up share capital 认定股本 JNU"5sB
P (452)parent company 母公司 ,(1vEE[9-
P (453)pareto distribution 帕累托分布
hg<"Yg=
P (454)participating preference shares 参与优先股 ,I 9][_
P (455)partnership 合伙 jV(xYA3
P (456)payable ledger 应付款项账户 #"3[f@ |e
P (457)payback 回收期 uD0(a qAZ
P (458)payments and receipts account 收入和支出报表 9b"}CEw
P (459)payments withheld 保留款额 wdN>KS2!
P (460)payroll 工资单 AQJ|^ '%
P (461)payroll analysis 工资分析 ^+.+I c
H
P (462)percentage profit on turnover 利润对营业额比率 YD0vfwh
P (463)period cost 期间成本 W>aQ
tT
P (464)perpetual inventory 永续盘存 HM(bR"E
P (465)personal account 记名账户 Zpn*XG
P (466)PEPT 项目评审法 E-BOIy,
P (467)petty cash account 备用金账户 'P mHBQvt&
P (468)petty cash voucher 备用金凭证 &sr:\Qn X/
P (469)physical inventory 实地盘存 b n<I#ZH2
P (470)planning 计划 t
wa(M?
P (471)planning horizon 计划时限
