N (428)number of days stock 存货周转天数 ";S*[d.2tA
N (429)number of weeks stock 存货周转周数 D`~{[c v)\
O (430)objective classification 客体分类 |n6
Q
O (431)obsolescence 陈旧 kj3o
1
Y
O (432)off balance sheet finance 资产负债表外筹资 g<T`F
O (433)offer for sale 标价出售 QY\wQj wuW
O (434)operating budget 经营预算 >K |G LP
O (435)operating lease 经营租赁 j'40>Ct=i
O (436)operating statement 营业报表 Y1E>T-Ma
O (437)operation time 操作时间 sc $QbO c
O (438)operational control 经营控制 ,I&0#+}n
O (439)operational gearing 经营杠杆 M}oFn}-T9a
O (440)operating plans 经营计划 n-b<vEZw#
O (441)opportunity cost 机会成本 =u3@ Dhw
O (442)order 定单 L5 k>;|SA
O (443)ordinary shares 普通股 };|PFWs
O (444)out-of-date cheque 过期支票 "O*W]e
O (445)over capitalization 过分资本化 61rh\<bn
O (446)overhead 制造费用 !|:q@|-
%@
O (447)overhead absorption rate 制造费用分配率 i(f;'fb*
O (448)overhead cost 制造费用 !E:Vn *k;
O (449)overtrading 超过营业资金的经营 CpqSn/
P (450)paid cheque 已付支票 Qdr-GODx
P (451)paid-up share capital 认定股本 =E~5&W7
P (452)parent company 母公司 ]z q_gV8k
P (453)pareto distribution 帕累托分布 yDye
P{
P (454)participating preference shares 参与优先股 1DlcO>#@
P (455)partnership 合伙 %1?V6 &
P (456)payable ledger 应付款项账户 $t
H.np
P (457)payback 回收期 |^k1hX2?W
P (458)payments and receipts account 收入和支出报表 n
k
3< ]u
P (459)payments withheld 保留款额 7f Tg97eF
P (460)payroll 工资单 "QFADk1
P (461)payroll analysis 工资分析 //u76nQ
P (462)percentage profit on turnover 利润对营业额比率 PLD'Q,R
P (463)period cost 期间成本 o`8+#+@f7
P (464)perpetual inventory 永续盘存 =O'%)Y&
P (465)personal account 记名账户 . yfqS|(
P (466)PEPT 项目评审法 YG1`%,OW`
P (467)petty cash account 备用金账户 '-] BSU
P (468)petty cash voucher 备用金凭证 Y$$?8xr
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P (469)physical inventory 实地盘存 ?M-8Fp3 +
P (470)planning 计划 >fj
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P (471)planning horizon 计划时限
