N (428)number of days stock 存货周转天数 \eMYw7y5 M
N (429)number of weeks stock 存货周转周数 So\| Ye
O (430)objective classification 客体分类 aC8,Y$>?E`
O (431)obsolescence 陈旧 k`7.p,;}U
O (432)off balance sheet finance 资产负债表外筹资 p]V-<
O (433)offer for sale 标价出售 enbN0
O (434)operating budget 经营预算 rxgVT 4
O (435)operating lease 经营租赁 /,!7jF:
O (436)operating statement 营业报表 3n84YX{
O (437)operation time 操作时间 ;c
m wh<
O (438)operational control 经营控制 jRdhLs,M9
O (439)operational gearing 经营杠杆 A D}}>v
O (440)operating plans 经营计划 '^F|k`$r
O (441)opportunity cost 机会成本 Ss<_K>wk
O (442)order 定单 sPE)m_u
O (443)ordinary shares 普通股 %is,t<G
O (444)out-of-date cheque 过期支票 _> |R-vQ8
O (445)over capitalization 过分资本化 1Oca@E\Z.
O (446)overhead 制造费用 CVGOX z
O (447)overhead absorption rate 制造费用分配率 (@WDvgi(
O (448)overhead cost 制造费用 o3i,B),K
O (449)overtrading 超过营业资金的经营 csFJ
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P (450)paid cheque 已付支票 kHJDX;
P (451)paid-up share capital 认定股本 5y[b8mur
P (452)parent company 母公司 @ O<@f
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P (453)pareto distribution 帕累托分布 zhA',p@K?_
P (454)participating preference shares 参与优先股 6&
&} P79
P (455)partnership 合伙 5&-j{J0i V
P (456)payable ledger 应付款项账户 uzVG q!'H
P (457)payback 回收期 +J o 3rX'`
P (458)payments and receipts account 收入和支出报表 fNAo$O4cm
P (459)payments withheld 保留款额 $&xuVBs
P (460)payroll 工资单 Ukh$` q}
P (461)payroll analysis 工资分析 l C /Hib
P (462)percentage profit on turnover 利润对营业额比率 BS-:dyBw
P (463)period cost 期间成本 Rg8m4x w
P (464)perpetual inventory 永续盘存 ~ `~%(DA=
P (465)personal account 记名账户 r(,= uLc
P (466)PEPT 项目评审法 ;* wT,2;
P (467)petty cash account 备用金账户 q lz9&w
P (468)petty cash voucher 备用金凭证 z@Z_] h
P (469)physical inventory 实地盘存 }rKJeOo^x?
P (470)planning 计划 _UH/}!nqB
P (471)planning horizon 计划时限
