N (428)number of days stock 存货周转天数 @mBX~ ?=Z3
N (429)number of weeks stock 存货周转周数 }irn'`I
O (430)objective classification 客体分类 F|HJH"2*&q
O (431)obsolescence 陈旧 C^z\([k0er
O (432)off balance sheet finance 资产负债表外筹资 ]Y| 9?9d
O (433)offer for sale 标价出售 mnID3=JF
O (434)operating budget 经营预算 )
9oH,gZ
O (435)operating lease 经营租赁 7]%Ypv$
O (436)operating statement 营业报表 Vm |Y$ C
O (437)operation time 操作时间 C( id=F
O (438)operational control 经营控制 nxJee=qH
O (439)operational gearing 经营杠杆 v*qQ? S
O (440)operating plans 经营计划 #%FN>v3e
O (441)opportunity cost 机会成本 9P<[7 u
O (442)order 定单 Pcc
B]
O (443)ordinary shares 普通股 nWvu aQ0}
O (444)out-of-date cheque 过期支票 { h KjD"?
O (445)over capitalization 过分资本化 atW'
O (446)overhead 制造费用 S i nl
O (447)overhead absorption rate 制造费用分配率 7'-j %!#w
O (448)overhead cost 制造费用 ,
\aUq|~
O (449)overtrading 超过营业资金的经营 gXH[$guf
P (450)paid cheque 已付支票 ,o7hk{fR*
P (451)paid-up share capital 认定股本 w?,M}=vg
P (452)parent company 母公司 P\&! ]
P (453)pareto distribution 帕累托分布 C P3<1~
P (454)participating preference shares 参与优先股 i#%a- I:M
P (455)partnership 合伙 \M"UmSB o
P (456)payable ledger 应付款项账户 A~dQ\M
P (457)payback 回收期 `:eViVl6e
P (458)payments and receipts account 收入和支出报表 _7D _72
P (459)payments withheld 保留款额 u <n`x6gL
P (460)payroll 工资单 $j 5,%\4<
P (461)payroll analysis 工资分析 tyDY'W\]
P (462)percentage profit on turnover 利润对营业额比率 iHp\o=#
P (463)period cost 期间成本 bhs(Qz
x
P (464)perpetual inventory 永续盘存 %G@5!|J
P (465)personal account 记名账户 ) ){xlFA}
P (466)PEPT 项目评审法 e\b`n}nC
P (467)petty cash account 备用金账户
Xm4CKuU@
P (468)petty cash voucher 备用金凭证 o."rxd
P (469)physical inventory 实地盘存 Cj*-[ EL<
P (470)planning 计划 !4rPv\
P (471)planning horizon 计划时限
