N (428)number of days stock 存货周转天数 '}`|QJ
N (429)number of weeks stock 存货周转周数 i&r56m<
O (430)objective classification 客体分类 NbD"O8dL~E
O (431)obsolescence 陈旧 t5%\`Yo ?
O (432)off balance sheet finance 资产负债表外筹资 1-Fz#v7p
O (433)offer for sale 标价出售 31w9$H N
O (434)operating budget 经营预算 ]m#.MZe
O (435)operating lease 经营租赁 k{fCU%
O (436)operating statement 营业报表 n.[0#Ur&}
O (437)operation time 操作时间 Pgy&/-u
O (438)operational control 经营控制 yMQuM :d
O (439)operational gearing 经营杠杆 N}Ol`@@#h
O (440)operating plans 经营计划 kp4*|$]
O (441)opportunity cost 机会成本 $GzTDq
Y9@
O (442)order 定单 4{:W5eT! /
O (443)ordinary shares 普通股
k~(j
O (444)out-of-date cheque 过期支票 I 9yN TD
O (445)over capitalization 过分资本化 YU89m7cc'
O (446)overhead 制造费用 o@ ?3i+%}8
O (447)overhead absorption rate 制造费用分配率 ?G5
JAG`
O (448)overhead cost 制造费用 )\:cL GM
O (449)overtrading 超过营业资金的经营 <&7KcvBn"4
P (450)paid cheque 已付支票 +\`D1d@
P (451)paid-up share capital 认定股本 qsB,yckml
P (452)parent company 母公司 d9zI
A6y
P (453)pareto distribution 帕累托分布 ' L*nC
T;
P (454)participating preference shares 参与优先股 vrtK~5K
P (455)partnership 合伙 &CvNNDgrJ
P (456)payable ledger 应付款项账户 00') Ol&
P (457)payback 回收期 _YXk ,ME!Q
P (458)payments and receipts account 收入和支出报表 \#(cI
P (459)payments withheld 保留款额 C0 43
h?x
P (460)payroll 工资单 >K {/ Jx&
P (461)payroll analysis 工资分析 {iP^51fy
P (462)percentage profit on turnover 利润对营业额比率 AsRS7V
P (463)period cost 期间成本 4:\s.Z{!3
P (464)perpetual inventory 永续盘存 Bi"7FF(z
P (465)personal account 记名账户 or_x0Q
P (466)PEPT 项目评审法 {Gnji] v
P (467)petty cash account 备用金账户 rp sq.n
P (468)petty cash voucher 备用金凭证 ubV|s|J
P (469)physical inventory 实地盘存 tJ >OZ
P (470)planning 计划 8K!
l X
P (471)planning horizon 计划时限
