N (428)number of days stock 存货周转天数 U50s!Z t45
N (429)number of weeks stock 存货周转周数 h5&/h BN
O (430)objective classification 客体分类 SvX=isu!.
O (431)obsolescence 陈旧 y7M:b Uh
O (432)off balance sheet finance 资产负债表外筹资 0HHui7Yy>
O (433)offer for sale 标价出售 up3?$hUc.
O (434)operating budget 经营预算 %R.xS}
Q
O (435)operating lease 经营租赁 SY$J+YBLM
O (436)operating statement 营业报表 `sk! C7%
O (437)operation time 操作时间 o9m
O (438)operational control 经营控制 Q$
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O (439)operational gearing 经营杠杆 y^mWG1"O
O (440)operating plans 经营计划 SLJ&{`"7
O (441)opportunity cost 机会成本 jF38kj3O7
O (442)order 定单 q:Y6fbt<7
O (443)ordinary shares 普通股 R
HwaJ;:)#
O (444)out-of-date cheque 过期支票 *3_f &Y
O (445)over capitalization 过分资本化 fjIcB+Z
O (446)overhead 制造费用 poXLy/K
O (447)overhead absorption rate 制造费用分配率 "K|)<6J
O (448)overhead cost 制造费用 @cu D8<\i
O (449)overtrading 超过营业资金的经营 i<4>\nc
P (450)paid cheque 已付支票 jFuC=6aF
P (451)paid-up share capital 认定股本 Y8)E]D
P (452)parent company 母公司 ~!nLbK2
P (453)pareto distribution 帕累托分布 :W.jNV{e\F
P (454)participating preference shares 参与优先股 Lh8bQH
P (455)partnership 合伙 ?~"`^|d
P (456)payable ledger 应付款项账户 %s$rP
P (457)payback 回收期 Si?$\H*:
P (458)payments and receipts account 收入和支出报表 hWq. #e 6
P (459)payments withheld 保留款额 0PnD|]9:
P (460)payroll 工资单 On{~St'V
P (461)payroll analysis 工资分析 K qM! !
P (462)percentage profit on turnover 利润对营业额比率 .
O5LI35,
P (463)period cost 期间成本 K<@[_W+
P (464)perpetual inventory 永续盘存 AIZW@ Nq.5
P (465)personal account 记名账户 hD nM+4D
P (466)PEPT 项目评审法 ,c4c@|Bh?
P (467)petty cash account 备用金账户 V19e>
P (468)petty cash voucher 备用金凭证 EKZ$Q4YE
P (469)physical inventory 实地盘存 xT9Yes&
P (470)planning 计划 X}oj_zsy;^
P (471)planning horizon 计划时限
