N (428)number of days stock 存货周转天数 bi5'- .B
N (429)number of weeks stock 存货周转周数 Wc)^@f[~<
O (430)objective classification 客体分类 8FMP)N4+
O (431)obsolescence 陈旧 ^^[,a Bu
O (432)off balance sheet finance 资产负债表外筹资 $yt|nO
O (433)offer for sale 标价出售 CN >q`[!
O (434)operating budget 经营预算 {S}/LSN
B
O (435)operating lease 经营租赁 .-r
1.'.A
O (436)operating statement 营业报表 bXJE 2N
O (437)operation time 操作时间 A ^~ \
O (438)operational control 经营控制 w#o<qrpHf
O (439)operational gearing 经营杠杆 Jn&(v "_
O (440)operating plans 经营计划 hId GQKr>V
O (441)opportunity cost 机会成本 S`-z$ph}
O (442)order 定单 41:Z8YL(
O (443)ordinary shares 普通股 L t*H|9
O (444)out-of-date cheque 过期支票 -AbA6_j
O (445)over capitalization 过分资本化 L4dbrPE*0
O (446)overhead 制造费用 I5e!vCG)
O (447)overhead absorption rate 制造费用分配率 !~RD>N&n
O (448)overhead cost 制造费用 b w cPY
O (449)overtrading 超过营业资金的经营 TEYbB=.
P (450)paid cheque 已付支票 UVUHLu|^
P (451)paid-up share capital 认定股本 SVR AkP-
P (452)parent company 母公司 s^AYPmR6
P (453)pareto distribution 帕累托分布 WgY3g1C
P (454)participating preference shares 参与优先股 L'c4 i[~s
P (455)partnership 合伙 0
xXAhv-)O
P (456)payable ledger 应付款项账户 m{1By/U
P (457)payback 回收期 ^{bP#f
P (458)payments and receipts account 收入和支出报表 l[ L{m7
P (459)payments withheld 保留款额 $[ z*M Q
P (460)payroll 工资单 No[>1]ds
P (461)payroll analysis 工资分析 d 29]R.
P (462)percentage profit on turnover 利润对营业额比率
v7g-M
P (463)period cost 期间成本 3GaM>w}>W
P (464)perpetual inventory 永续盘存 l5aQD kp}
P (465)personal account 记名账户 #-@dc
P (466)PEPT 项目评审法 }g`A*y;t
P (467)petty cash account 备用金账户 b ]J_R"}
P (468)petty cash voucher 备用金凭证 s(zG.7* 3n
P (469)physical inventory 实地盘存 )2R:P`
U
P (470)planning 计划 =n;ileGm+^
P (471)planning horizon 计划时限
