N (428)number of days stock 存货周转天数 sD Y+J(Z
N (429)number of weeks stock 存货周转周数 dQz#&&s-
O (430)objective classification 客体分类 CEVisKcE:
O (431)obsolescence 陈旧 /I((A /ks
O (432)off balance sheet finance 资产负债表外筹资 m @ UrFPZ
O (433)offer for sale 标价出售 K
$W Mrp
O (434)operating budget 经营预算 G^';9 UK
O (435)operating lease 经营租赁 6a<zZO`Z6+
O (436)operating statement 营业报表 &;sW4j
nt
O (437)operation time 操作时间 )} P/xY0
O (438)operational control 经营控制 K)
Ums-b
O (439)operational gearing 经营杠杆 ^wD`sj<Qg
O (440)operating plans 经营计划 Omi/sKFM i
O (441)opportunity cost 机会成本 *
F_KOf9p
O (442)order 定单 ;XQ27,K&
O (443)ordinary shares 普通股 >=:^N- a
O (444)out-of-date cheque 过期支票 /= T:W*C
O (445)over capitalization 过分资本化 <xe_t=N
O (446)overhead 制造费用 |+K wyHE`9
O (447)overhead absorption rate 制造费用分配率 S>)[n]f
O (448)overhead cost 制造费用 a`[9<AM1#
O (449)overtrading 超过营业资金的经营 \._|_+HiW
P (450)paid cheque 已付支票 G{{M' 1
P (451)paid-up share capital 认定股本 D &@Iuo
P (452)parent company 母公司 mlPvF%Ba
P (453)pareto distribution 帕累托分布 f-634KuP
P (454)participating preference shares 参与优先股 /::Y &&$f
P (455)partnership 合伙 Yep~C %/}
P (456)payable ledger 应付款项账户 `H 'wz7
P (457)payback 回收期 Sfa=AV7K
P (458)payments and receipts account 收入和支出报表 AF8:bk,R
P (459)payments withheld 保留款额 ,p#r; O<O
P (460)payroll 工资单 [9B1 %W
P (461)payroll analysis 工资分析 0m=57c$O
P (462)percentage profit on turnover 利润对营业额比率 'kco.
1{
P (463)period cost 期间成本 d WY {x47
P (464)perpetual inventory 永续盘存 w0+X;aI d
P (465)personal account 记名账户 hsT &c|
P (466)PEPT 项目评审法 7xQ:[P!G+
P (467)petty cash account 备用金账户 ?;H}5>^8P
P (468)petty cash voucher 备用金凭证 8O$ LY\G
P (469)physical inventory 实地盘存
I!Z"X&
P (470)planning 计划 oam;hmw
P (471)planning horizon 计划时限
