N (428)number of days stock 存货周转天数 Q;{yIa$ $
N (429)number of weeks stock 存货周转周数 GEwgwenv
O (430)objective classification 客体分类 %4 cUa| =?
O (431)obsolescence 陈旧 @QtJ/("&WC
O (432)off balance sheet finance 资产负债表外筹资 EuqmA7s8A
O (433)offer for sale 标价出售 =/J4(# Xb
O (434)operating budget 经营预算 x;LyR
O (435)operating lease 经营租赁 f3U#|(%(*
O (436)operating statement 营业报表 B8 -/ C\
O (437)operation time 操作时间 a=gT GG"9
O (438)operational control 经营控制 673v
O (439)operational gearing 经营杠杆 =2bW"gs
I
O (440)operating plans 经营计划 \SnW(,`o X
O (441)opportunity cost 机会成本 Wt"@?#L
O (442)order 定单 gE J
mMh
O (443)ordinary shares 普通股 + H_J r'/
O (444)out-of-date cheque 过期支票 Q
<zL;AJ
O (445)over capitalization 过分资本化 N7%J y?-+
O (446)overhead 制造费用 9x&,`95O
O (447)overhead absorption rate 制造费用分配率 Mq42^m:qe
O (448)overhead cost 制造费用 wCeSs=[
O (449)overtrading 超过营业资金的经营 WDKj)f9cy
P (450)paid cheque 已付支票 @\S a)
P (451)paid-up share capital 认定股本 |A 7Yv
P (452)parent company 母公司 M9]O!{ sq
P (453)pareto distribution 帕累托分布 K8{ j oh
P (454)participating preference shares 参与优先股 IoJkM-^H&)
P (455)partnership 合伙 :q;vZ6Xd
P (456)payable ledger 应付款项账户
b`E0tZcJ
P (457)payback 回收期 R+gh 2
6e
P (458)payments and receipts account 收入和支出报表 TxwZA
P (459)payments withheld 保留款额 9+9}^B5@A
P (460)payroll 工资单 >9F,=63A
P (461)payroll analysis 工资分析 Xgd!i}6Q
P (462)percentage profit on turnover 利润对营业额比率 Uk-^n~y
P (463)period cost 期间成本 G?e,Q$
P (464)perpetual inventory 永续盘存 ,Zzh. z::D
P (465)personal account 记名账户 5 h+g^{BE
P (466)PEPT 项目评审法 6*k Y7
P (467)petty cash account 备用金账户 B c*Rn3i@
P (468)petty cash voucher 备用金凭证 1]fqt[*)
P (469)physical inventory 实地盘存 x+nrdW+
P (470)planning 计划 ,\[&%ph
P (471)planning horizon 计划时限
