N (428)number of days stock 存货周转天数 ' ;zS0Yk
N (429)number of weeks stock 存货周转周数 8{DW$Z tR
O (430)objective classification 客体分类 b-
?d(-
O (431)obsolescence 陈旧 lEXI<b'2
O (432)off balance sheet finance 资产负债表外筹资 K)N'~jCG
O (433)offer for sale 标价出售 *6/OLAkyF
O (434)operating budget 经营预算 |*> s%nF|
O (435)operating lease 经营租赁 :3A^5}iz
O (436)operating statement 营业报表 Dj9ecV
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O (437)operation time 操作时间 <pIel
O (438)operational control 经营控制 !t !'
O (439)operational gearing 经营杠杆 ["0DXm%t
O (440)operating plans 经营计划 F#KUu3;B
O (441)opportunity cost 机会成本 `b*x}HP $
O (442)order 定单 =<[M$"S7d6
O (443)ordinary shares 普通股 `dJ?j[
P,p
O (444)out-of-date cheque 过期支票 7Sl"q=>
O (445)over capitalization 过分资本化
}DFZ9,g
Q
O (446)overhead 制造费用 h p
Kr P
O (447)overhead absorption rate 制造费用分配率 =z *SzG
O (448)overhead cost 制造费用 s)~Wcp'+M:
O (449)overtrading 超过营业资金的经营 Y,M 2 D
P (450)paid cheque 已付支票 ;MH_pE/m
P (451)paid-up share capital 认定股本 ~9Cw5rwH<;
P (452)parent company 母公司 "?S> }G\
P (453)pareto distribution 帕累托分布 &xE+PfX
P (454)participating preference shares 参与优先股 lXip%6c7
P (455)partnership 合伙 8SOfX^;o
P (456)payable ledger 应付款项账户 7bL48W<QD
P (457)payback 回收期 XM~eocn
P (458)payments and receipts account 收入和支出报表 / [+qw%>
P (459)payments withheld 保留款额 &UIS 17cT
P (460)payroll 工资单 DbrK, 'b%
P (461)payroll analysis 工资分析 [B@R(z=H
P (462)percentage profit on turnover 利润对营业额比率 0) Q*u
P (463)period cost 期间成本 v(`5exWV
P (464)perpetual inventory 永续盘存 y\ XWg`X
y
P (465)personal account 记名账户 6 F; |x
P (466)PEPT 项目评审法 tvOyT6 ]
P (467)petty cash account 备用金账户 d6ckvD[
P (468)petty cash voucher 备用金凭证 /NUu^ N
P (469)physical inventory 实地盘存 9)J)r \
P (470)planning 计划 :wz]d ~)
P (471)planning horizon 计划时限
