N (428)number of days stock 存货周转天数 U}_l]gNn
N (429)number of weeks stock 存货周转周数 -Q<3Q_
O (430)objective classification 客体分类 k 2_ "
O (431)obsolescence 陈旧 Vq -!1 .v3
O (432)off balance sheet finance 资产负债表外筹资 a
UAPh
O (433)offer for sale 标价出售 #4Xe zj,g*
O (434)operating budget 经营预算 G@B F< e{
O (435)operating lease 经营租赁 H&6lQ30 /)
O (436)operating statement 营业报表 u&m B;:&
O (437)operation time 操作时间 VfAIx]Fa
O (438)operational control 经营控制 e(O"V3wq*6
O (439)operational gearing 经营杠杆 '9H7I! L@
O (440)operating plans 经营计划 =YE"6
iU
O (441)opportunity cost 机会成本 -r_z,h|
O (442)order 定单 4%aODr 8
O (443)ordinary shares 普通股 f XS4&XU
O (444)out-of-date cheque 过期支票 xT #j-T
O (445)over capitalization 过分资本化 ,H'O`oV!1E
O (446)overhead 制造费用 `7LN?-
T
O (447)overhead absorption rate 制造费用分配率 # G0jMQ
O (448)overhead cost 制造费用 r> eOq[z
O (449)overtrading 超过营业资金的经营 {UT^p IP\
P (450)paid cheque 已付支票 M%/ML=eLi
P (451)paid-up share capital 认定股本 ?r"m*fY%
P (452)parent company 母公司 6,ylk f3
P (453)pareto distribution 帕累托分布 JLp
.bxx
P (454)participating preference shares 参与优先股 ]<WKi=
P (455)partnership 合伙 APsd^ J
P (456)payable ledger 应付款项账户 /NNe/7'l
P (457)payback 回收期 L ![b f5T
P (458)payments and receipts account 收入和支出报表 bu1O <
*
P (459)payments withheld 保留款额 9mIq9rQ|*
P (460)payroll 工资单 W 1w)SS
P (461)payroll analysis 工资分析 Q
>cLGdzO
P (462)percentage profit on turnover 利润对营业额比率 LZqx6~]O
P (463)period cost 期间成本 .\7R/cP}{A
P (464)perpetual inventory 永续盘存 >}\!'3)_
P (465)personal account 记名账户 M@[ {j
P (466)PEPT 项目评审法 / ~'ZtxA
P (467)petty cash account 备用金账户 3gQQ,V..
P (468)petty cash voucher 备用金凭证 q*SX.A>YR
P (469)physical inventory 实地盘存 rg]eSP3 W
P (470)planning 计划 ~ T|?!zML
P (471)planning horizon 计划时限
