N (428)number of days stock 存货周转天数 H:,Hr_;nC
N (429)number of weeks stock 存货周转周数 4si q
O (430)objective classification 客体分类 OBnvY2)Ri
O (431)obsolescence 陈旧 cjf_,x
O (432)off balance sheet finance 资产负债表外筹资 z v:o$2Z
O (433)offer for sale 标价出售 OT}P0
~4s
O (434)operating budget 经营预算 @6{F4
O (435)operating lease 经营租赁 hU 5_ dV
O (436)operating statement 营业报表 3ZX#6*(}2
O (437)operation time 操作时间 3F {R$M}
O (438)operational control 经营控制 >$;,1N $bd
O (439)operational gearing 经营杠杆 *4[P$k$7
O (440)operating plans 经营计划
{R5_=M G
O (441)opportunity cost 机会成本 w)"F=33}5
O (442)order 定单 + pbP;zu
O (443)ordinary shares 普通股 DWk2=cO
O (444)out-of-date cheque 过期支票 v=x)]<E" _
O (445)over capitalization 过分资本化 muIJeQ.C
O (446)overhead 制造费用 FdS'0#$
O (447)overhead absorption rate 制造费用分配率 D
#C\| E:
O (448)overhead cost 制造费用 :VlMszy}B3
O (449)overtrading 超过营业资金的经营 9K=K,6
b
P (450)paid cheque 已付支票 u Uh6/=y
P (451)paid-up share capital 认定股本 L#`X;:
P (452)parent company 母公司 \};
4rm}V
P (453)pareto distribution 帕累托分布 (%*~5% l\
P (454)participating preference shares 参与优先股
O]Q 8&(
P (455)partnership 合伙 G PL^!_
P (456)payable ledger 应付款项账户 ]t_ Wl1*|
P (457)payback 回收期 >9X+\eg-
P (458)payments and receipts account 收入和支出报表 Cuo"6, M
P (459)payments withheld 保留款额 lYy:A%yDT
P (460)payroll 工资单 f:ep~5] G
P (461)payroll analysis 工资分析 HK`r9frn
P (462)percentage profit on turnover 利润对营业额比率 DN|+d{^lN
P (463)period cost 期间成本 Nd**":i$
P (464)perpetual inventory 永续盘存 5$/Me=g<
P (465)personal account 记名账户 ^'
4I%L"
P (466)PEPT 项目评审法 `i6q\ -12n
P (467)petty cash account 备用金账户 ,-1d2y
P (468)petty cash voucher 备用金凭证 3SI%>CO}
P (469)physical inventory 实地盘存 qmq#(%Z <W
P (470)planning 计划 `k3sl
0z%
P (471)planning horizon 计划时限
