N (428)number of days stock 存货周转天数 e(?:g@]-r
N (429)number of weeks stock 存货周转周数 9T8|y]0F
O (430)objective classification 客体分类 j`>?"1e@x
O (431)obsolescence 陈旧 5Waw?1GL
O (432)off balance sheet finance 资产负债表外筹资 !a' K &
O (433)offer for sale 标价出售 v57N^DR{
O (434)operating budget 经营预算 Oamv9RyDvC
O (435)operating lease 经营租赁 .i
MnWW
O (436)operating statement 营业报表 gsW=3m&`
O (437)operation time 操作时间 TF BYY
{Y
O (438)operational control 经营控制 Xxm JP5
O (439)operational gearing 经营杠杆 5gO /-Zj
O (440)operating plans 经营计划 JzHqNUn*M
O (441)opportunity cost 机会成本 I )[`ZVAXR
O (442)order 定单 =YWT|%^uX
O (443)ordinary shares 普通股 TcR=GR*cJ
O (444)out-of-date cheque 过期支票 ~RcNZ\2y
O (445)over capitalization 过分资本化 MB1sQReOO
O (446)overhead 制造费用 C>AcK#-x,{
O (447)overhead absorption rate 制造费用分配率 MinbE13?U
O (448)overhead cost 制造费用 $8jaapNm@
O (449)overtrading 超过营业资金的经营 5i^ `vmK
P (450)paid cheque 已付支票 +c-6#7hh
P (451)paid-up share capital 认定股本 :lgHL3yl
P (452)parent company 母公司 \BLp-B1s
P (453)pareto distribution 帕累托分布 `Ac:f5a
P (454)participating preference shares 参与优先股 E|Q{]&$;Z"
P (455)partnership 合伙 ZH\0=l)
P (456)payable ledger 应付款项账户 %_
>Tcm=
P (457)payback 回收期 66/ Z\H^d
P (458)payments and receipts account 收入和支出报表 I|H,)!Z
P (459)payments withheld 保留款额 I!61 K
P (460)payroll 工资单 9~=gw P
P (461)payroll analysis 工资分析 : aHcPc:
P (462)percentage profit on turnover 利润对营业额比率 _~juv&
P (463)period cost 期间成本 (RExV?:
P (464)perpetual inventory 永续盘存 - &@]M>r@
P (465)personal account 记名账户 ])eOa%
P (466)PEPT 项目评审法 /j11,O?72
P (467)petty cash account 备用金账户 P Xa5g5 !
P (468)petty cash voucher 备用金凭证 o1e 4.-xI
P (469)physical inventory 实地盘存 +
Dd"41
P (470)planning 计划 Ft3I>=f{
P (471)planning horizon 计划时限
