N (428)number of days stock 存货周转天数 $E@n;0 P
N (429)number of weeks stock 存货周转周数 ~P'.R.e
O (430)objective classification 客体分类 ;}E}N:A
O (431)obsolescence 陈旧 F1.Xk1y%
O (432)off balance sheet finance 资产负债表外筹资 fQ5v?(
O (433)offer for sale 标价出售 _bCAZa&&
O (434)operating budget 经营预算 t1w]L
O (435)operating lease 经营租赁 DC h
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O (436)operating statement 营业报表 O.+J%],
O (437)operation time 操作时间 DKj iooD
O (438)operational control 经营控制 !`e`4y*N
O (439)operational gearing 经营杠杆 W_}j ~[&
O (440)operating plans 经营计划 W4o8]&A
O (441)opportunity cost 机会成本 ':(AiD -}
O (442)order 定单 `PbY(6CF
O (443)ordinary shares 普通股 [\W&
O (444)out-of-date cheque 过期支票 <G }Lc
O (445)over capitalization 过分资本化 r0}x:{$M
O (446)overhead 制造费用 0I.KHIB k
O (447)overhead absorption rate 制造费用分配率 Q` &#u#
O (448)overhead cost 制造费用 `$/a-K}
O (449)overtrading 超过营业资金的经营 .z gh,#=
P (450)paid cheque 已付支票 1L!;lP2
P (451)paid-up share capital 认定股本
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P (452)parent company 母公司 56)!&MF
P (453)pareto distribution 帕累托分布 8H4NNj Oy
P (454)participating preference shares 参与优先股 ;}SGJ7
P (455)partnership 合伙 vi}16V84l
P (456)payable ledger 应付款项账户 v^
^Ibv
P (457)payback 回收期 I#2$C SJ
P (458)payments and receipts account 收入和支出报表 -W9DH^EL<
P (459)payments withheld 保留款额 D U\ytD`u
P (460)payroll 工资单 i3 eF_
P (461)payroll analysis 工资分析 T#qf&Q
Z
P (462)percentage profit on turnover 利润对营业额比率 He=C\"
P (463)period cost 期间成本 ym|7
i9
P (464)perpetual inventory 永续盘存 mS'Ad
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P (465)personal account 记名账户 >8"(go+02
P (466)PEPT 项目评审法 ms0V 1 `
P (467)petty cash account 备用金账户 Q#3}AO
P (468)petty cash voucher 备用金凭证 \1Y|$ :T/
P (469)physical inventory 实地盘存 {rcN_N%
P (470)planning 计划 W On<;'}M&
P (471)planning horizon 计划时限
