N (428)number of days stock 存货周转天数 v.1= TBh
N (429)number of weeks stock 存货周转周数 \QUvImT
O (430)objective classification 客体分类 =3=KoH/'
O (431)obsolescence 陈旧 B-[SU mHr
O (432)off balance sheet finance 资产负债表外筹资 ucj )t7O
O (433)offer for sale 标价出售 Q:~w;I
O (434)operating budget 经营预算 (nrrzOax
O (435)operating lease 经营租赁 skcMGEB
O (436)operating statement 营业报表 A*pihBo7
O (437)operation time 操作时间 | 4I x2GD
O (438)operational control 经营控制 ^c ]Sl
O (439)operational gearing 经营杠杆 .; tO;j |6
O (440)operating plans 经营计划 7/vr!tbL`p
O (441)opportunity cost 机会成本 FGx_ qBG4|
O (442)order 定单 Hcd> \0
O (443)ordinary shares 普通股 }bznx[4?I
O (444)out-of-date cheque 过期支票 ; _i0@@J
O (445)over capitalization 过分资本化 #|XEBOmsQ
O (446)overhead 制造费用 BH0rT})
O (447)overhead absorption rate 制造费用分配率 L1Q Q U
O (448)overhead cost 制造费用 Y%:p(f<
O (449)overtrading 超过营业资金的经营 tL+
8nTL
P (450)paid cheque 已付支票 l7{hq}@;cC
P (451)paid-up share capital 认定股本 vP}K(' (
P (452)parent company 母公司 =zA=D.D2
P (453)pareto distribution 帕累托分布 ~DZ;l/&Mz7
P (454)participating preference shares 参与优先股 F.8{
H9`
P (455)partnership 合伙 QBsDO].J<
P (456)payable ledger 应付款项账户 e(
^9fg_SG
P (457)payback 回收期 ,:\2Lf
P (458)payments and receipts account 收入和支出报表 f9- |! ]s
P (459)payments withheld 保留款额 hqD;<
:.
P (460)payroll 工资单 s*CK FEb#
P (461)payroll analysis 工资分析 [bPE?_a,
P (462)percentage profit on turnover 利润对营业额比率 N/?Ms rZw
P (463)period cost 期间成本 )Q xv9:X
P (464)perpetual inventory 永续盘存 Ql*/{#$
P (465)personal account 记名账户 ~vl: Tb
P (466)PEPT 项目评审法 L)nVNY@Mc
P (467)petty cash account 备用金账户 J#V `W&\,6
P (468)petty cash voucher 备用金凭证 IVNNiNN*5
P (469)physical inventory 实地盘存 &< Gq-IN
P (470)planning 计划 }2c}y7B,_
P (471)planning horizon 计划时限
