N (428)number of days stock 存货周转天数 K$ $%j "s
N (429)number of weeks stock 存货周转周数 nF
'U*
O (430)objective classification 客体分类 M
l_!)b
O (431)obsolescence 陈旧 0.wN&:I8t
O (432)off balance sheet finance 资产负债表外筹资 \qJ^
n %
O (433)offer for sale 标价出售 5 YiBPB")
O (434)operating budget 经营预算 uBaGOW|Pl
O (435)operating lease 经营租赁 "(a}}q 9-
O (436)operating statement 营业报表 Y~ OyoNu2
O (437)operation time 操作时间 *m 6*sIR
O (438)operational control 经营控制 /\pUA!G)BD
O (439)operational gearing 经营杠杆 <.@w%rvG
O (440)operating plans 经营计划 (B].ppBii
O (441)opportunity cost 机会成本 <9Ytv|t@0
O (442)order 定单 tkHUX!Ow;
O (443)ordinary shares 普通股 9H%ixBnM
O (444)out-of-date cheque 过期支票 h{PJ4U{W
O (445)over capitalization 过分资本化 r+MqjdXG
O (446)overhead 制造费用 Ak\"C4s
O (447)overhead absorption rate 制造费用分配率 L%.=Sb mS
O (448)overhead cost 制造费用 1a#R7
chl
O (449)overtrading 超过营业资金的经营 EmV Z
qW
P (450)paid cheque 已付支票 tQ2S*]"f
P (451)paid-up share capital 认定股本 3cFvS[JG
P (452)parent company 母公司 W jBtL52
P (453)pareto distribution 帕累托分布 cdfnM% `>\
P (454)participating preference shares 参与优先股 B=i%Z _r]w
P (455)partnership 合伙 * \ tR
P (456)payable ledger 应付款项账户 qh w l
P (457)payback 回收期 j<vU[J+gx~
P (458)payments and receipts account 收入和支出报表 e/IVZmUn^
P (459)payments withheld 保留款额 S`[r]msw
P (460)payroll 工资单 \@j3/!=,n%
P (461)payroll analysis 工资分析 3,@|kN<
P (462)percentage profit on turnover 利润对营业额比率 vLc OZ^iK
P (463)period cost 期间成本 leJ3-w{ 2
P (464)perpetual inventory 永续盘存 Olq`mlsK
P (465)personal account 记名账户 ,Q8h#0z r
P (466)PEPT 项目评审法 y
L
3F
P (467)petty cash account 备用金账户 rGSi
!q
P (468)petty cash voucher 备用金凭证 jx];=IC3tt
P (469)physical inventory 实地盘存 Ozc9y y!%
P (470)planning 计划 E J Ta~
P (471)planning horizon 计划时限
