N (428)number of days stock 存货周转天数 DXlP (={*
N (429)number of weeks stock 存货周转周数 yD
iL
O (430)objective classification 客体分类 Wjt1NfS&
O (431)obsolescence 陈旧 LOyL:~$
O (432)off balance sheet finance 资产负债表外筹资 SWr?>dl
O (433)offer for sale 标价出售 DG8LoWZ
O (434)operating budget 经营预算 N> R abD
O (435)operating lease 经营租赁 tE0DST/
O (436)operating statement 营业报表 O YGh!sW
O (437)operation time 操作时间 @;}bBHQz{p
O (438)operational control 经营控制 *F+t`<2
O (439)operational gearing 经营杠杆 (: IUg
O (440)operating plans 经营计划 CW k#Amt.
O (441)opportunity cost 机会成本 l -"c-2-!
O (442)order 定单 YV*s1 t/
O (443)ordinary shares 普通股 D'aq^T'
O (444)out-of-date cheque 过期支票 .5I!h !
O (445)over capitalization 过分资本化 : .[' e`
O (446)overhead 制造费用 .op:
2y9]
O (447)overhead absorption rate 制造费用分配率 6#XB'PR2p
O (448)overhead cost 制造费用 -Sa
H_Nuj
O (449)overtrading 超过营业资金的经营 ^4^1)' %
P (450)paid cheque 已付支票 I]P'wav~O
P (451)paid-up share capital 认定股本 !oeu
P (452)parent company 母公司 O=}4?Xv
P (453)pareto distribution 帕累托分布 <}b`2/wP
P (454)participating preference shares 参与优先股 qG7^XO Ws-
P (455)partnership 合伙 ^yH!IRRAq
P (456)payable ledger 应付款项账户 @cPb*
P (457)payback 回收期 9I8{2]
P (458)payments and receipts account 收入和支出报表 bs!N~,
6h
P (459)payments withheld 保留款额 U'S}7gya
P (460)payroll 工资单 W O W4c&
P (461)payroll analysis 工资分析 H8~<;6W
P (462)percentage profit on turnover 利润对营业额比率 F)/}Q[o8
P (463)period cost 期间成本 <=8R EA?
P (464)perpetual inventory 永续盘存 Zrp`91&I
P (465)personal account 记名账户 `_sc_Y|C!
P (466)PEPT 项目评审法 I_@\O!<y}
P (467)petty cash account 备用金账户 &~U!X~Pp B
P (468)petty cash voucher 备用金凭证 ~vnG^ y>%
P (469)physical inventory 实地盘存 vz:P 2TkM
P (470)planning 计划 {]pl T~{e
P (471)planning horizon 计划时限
