N (428)number of days stock 存货周转天数 V-{3)6I$hG
N (429)number of weeks stock 存货周转周数 =Jk PE2mU
O (430)objective classification 客体分类 ]9
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O (431)obsolescence 陈旧 u PT2ga ]
O (432)off balance sheet finance 资产负债表外筹资 u c<JF=
O (433)offer for sale 标价出售 |)+ s, LT5
O (434)operating budget 经营预算 X[ 6#J
O (435)operating lease 经营租赁 ){n OM$W
O (436)operating statement 营业报表 L">\c5ca
O (437)operation time 操作时间 9{GEq@`7
O (438)operational control 经营控制 >1}@Q(n/}{
O (439)operational gearing 经营杠杆 +]3kcm7 B
O (440)operating plans 经营计划 HBdZE7.x)3
O (441)opportunity cost 机会成本 -;:.+1
O (442)order 定单
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O (443)ordinary shares 普通股 S-f
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O (444)out-of-date cheque 过期支票 P=[_W;->}
O (445)over capitalization 过分资本化 h- f`as"d
O (446)overhead 制造费用 WYUel4Z
O (447)overhead absorption rate 制造费用分配率 g@O H,h /
O (448)overhead cost 制造费用 |JL ?"cc
O (449)overtrading 超过营业资金的经营 gTS} 'w{
P (450)paid cheque 已付支票 ? K ,d
P (451)paid-up share capital 认定股本 @!Z1*a.
P (452)parent company 母公司 e7Sp?>-d
P (453)pareto distribution 帕累托分布 fTOGW`s^
P (454)participating preference shares 参与优先股 8.!+Hm4
P (455)partnership 合伙 KB"N',kG
P (456)payable ledger 应付款项账户 3;O4o]`
P (457)payback 回收期 %/4_|.8u
P (458)payments and receipts account 收入和支出报表 r)
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P (459)payments withheld 保留款额 eJ%b"H!
P (460)payroll 工资单 M
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P (461)payroll analysis 工资分析 `53S[8
P (462)percentage profit on turnover 利润对营业额比率 O**~ Tj
P (463)period cost 期间成本 q'Nafa&a)
P (464)perpetual inventory 永续盘存 kz*6%Cg*~
P (465)personal account 记名账户 r
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P (466)PEPT 项目评审法 SDc8\ms
P (467)petty cash account 备用金账户 !(F?Np Am
P (468)petty cash voucher 备用金凭证 .iC!Ttr
P (469)physical inventory 实地盘存 3#0y.. F
P (470)planning 计划 .(&w/jR
P (471)planning horizon 计划时限
