N (428)number of days stock 存货周转天数 b];? tP
N (429)number of weeks stock 存货周转周数 l&1R`g cW
O (430)objective classification 客体分类 />\6_kT
O (431)obsolescence 陈旧 zV8^ Hxl
O (432)off balance sheet finance 资产负债表外筹资 H%AC * ,
O (433)offer for sale 标价出售 -^%YrW
gd?
O (434)operating budget 经营预算 oDEvh
N T
O (435)operating lease 经营租赁 C%y!)v_x
O (436)operating statement 营业报表 96$qH{]Ap
O (437)operation time 操作时间 p&~= rp`E
O (438)operational control 经营控制 2gnmk
TyF
O (439)operational gearing 经营杠杆 ;_ vo2zl1
O (440)operating plans 经营计划 5*W<6ia
O (441)opportunity cost 机会成本 8bIwRVA2\
O (442)order 定单 p:n.:GZ =y
O (443)ordinary shares 普通股 ,:1_I`d>#X
O (444)out-of-date cheque 过期支票 h (1 } g/
O (445)over capitalization 过分资本化 1SYBq, [])
O (446)overhead 制造费用 +P?^Yx0d
O (447)overhead absorption rate 制造费用分配率 z1u1%FwOfM
O (448)overhead cost 制造费用 6#rj3^ ]
O (449)overtrading 超过营业资金的经营 $yA 2c^QS
P (450)paid cheque 已付支票 $rG~0
P (451)paid-up share capital 认定股本 I T\lkF 2
P (452)parent company 母公司 U1wsCH3+ n
P (453)pareto distribution 帕累托分布 4dwG 6-
P (454)participating preference shares 参与优先股 ,B=;NKo
P (455)partnership 合伙 R%Y#vUmBV{
P (456)payable ledger 应付款项账户 (?7=$z!h
P (457)payback 回收期 7CKh?>
P (458)payments and receipts account 收入和支出报表 oI6l ` K$
P (459)payments withheld 保留款额 A!&hjV`
P (460)payroll 工资单 <!r0[bKz@
P (461)payroll analysis 工资分析 K !MI A
P (462)percentage profit on turnover 利润对营业额比率 ,:e##g~k
P (463)period cost 期间成本 >(aGk{e1
P (464)perpetual inventory 永续盘存 =(x W7Pt~
P (465)personal account 记名账户 `K o6;s#
P (466)PEPT 项目评审法 jK{)gO
P (467)petty cash account 备用金账户 UFox
v)
P (468)petty cash voucher 备用金凭证 (IY= x{b
P (469)physical inventory 实地盘存 M!
e$h?vB
P (470)planning 计划 (t\
F>A
P (471)planning horizon 计划时限
