N (428)number of days stock 存货周转天数 "eb+ O
N (429)number of weeks stock 存货周转周数 La 9:qpj
O (430)objective classification 客体分类 aWTvowA
O (431)obsolescence 陈旧 'U/X<LCl
O (432)off balance sheet finance 资产负债表外筹资 ["7]EW\!:
O (433)offer for sale 标价出售 Y4j%K~ls Y
O (434)operating budget 经营预算 IQNvhl.{
O (435)operating lease 经营租赁 @5:# J !
O (436)operating statement 营业报表 $z[r (a^a
O (437)operation time 操作时间 H2oD0f|
O (438)operational control 经营控制 .;,` bH0
O (439)operational gearing 经营杠杆 4ynGXJmMlR
O (440)operating plans 经营计划 (
\o &Gl
O (441)opportunity cost 机会成本 9J4g Dw4<
O (442)order 定单 #-{^={p "
O (443)ordinary shares 普通股 u|EHe"V"
O (444)out-of-date cheque 过期支票 7S.E,\Tws
O (445)over capitalization 过分资本化 \F5 d
p
O (446)overhead 制造费用 Jnl#d0)
-
O (447)overhead absorption rate 制造费用分配率 x4^* YZc$,
O (448)overhead cost 制造费用 h4geoC_W2
O (449)overtrading 超过营业资金的经营 y D:}&!\}
P (450)paid cheque 已付支票 ;9"6g=q
P (451)paid-up share capital 认定股本 cOrFe;8-.
P (452)parent company 母公司 jx[g;7~X
P (453)pareto distribution 帕累托分布 ~;D5j ) 9I
P (454)participating preference shares 参与优先股 ,%4~ulKMn
P (455)partnership 合伙 \_|g}&}6Y
P (456)payable ledger 应付款项账户 g), t
P (457)payback 回收期 ay`A Gr
P (458)payments and receipts account 收入和支出报表 -kkp Ew\
P (459)payments withheld 保留款额 P&.-c _
P (460)payroll 工资单 YX{c06BHs
P (461)payroll analysis 工资分析 j~C-T%kYa
P (462)percentage profit on turnover 利润对营业额比率 aYrbB#
P (463)period cost 期间成本 K1
_#Jhz
P (464)perpetual inventory 永续盘存 %z "${ zw
P (465)personal account 记名账户 K!
jMW
P (466)PEPT 项目评审法 \@F~4, VT
P (467)petty cash account 备用金账户 m>&:)K}m
P (468)petty cash voucher 备用金凭证 P`TJqJiY~
P (469)physical inventory 实地盘存 7?W 1i{(
P (470)planning 计划 0jm P j
P (471)planning horizon 计划时限
