N (428)number of days stock 存货周转天数 >(t6.=
N (429)number of weeks stock 存货周转周数 Z=vU}S>r|v
O (430)objective classification 客体分类 =]0&i]z[.
O (431)obsolescence 陈旧 !'*-$e
O (432)off balance sheet finance 资产负债表外筹资 Zp=U
W*g^
O (433)offer for sale 标价出售 ][Rh28?I{
O (434)operating budget 经营预算 z*% q@]ym
O (435)operating lease 经营租赁 ] >E s4 s
O (436)operating statement 营业报表 h>m"GpF
x
O (437)operation time 操作时间
0oI e> r
O (438)operational control 经营控制 Qh\60f> 0
O (439)operational gearing 经营杠杆 ~oY^;/ j
O (440)operating plans 经营计划 Z4
=GM Xj
O (441)opportunity cost 机会成本 &&>ekG 9@
O (442)order 定单 VRB;$
O (443)ordinary shares 普通股 v):Or'$~M
O (444)out-of-date cheque 过期支票 Vs!Nmv`
O (445)over capitalization 过分资本化 9~[Y-cpoi
O (446)overhead 制造费用 K J4.4Zq{c
O (447)overhead absorption rate 制造费用分配率 eP o}y])2
O (448)overhead cost 制造费用 ['iPl/v0
O (449)overtrading 超过营业资金的经营 Oxd]y1
P (450)paid cheque 已付支票 ]~3V}z,T*
P (451)paid-up share capital 认定股本 61'XgkacDS
P (452)parent company 母公司 =Jb>x#Y
P (453)pareto distribution 帕累托分布 9q ~s}='"
P (454)participating preference shares 参与优先股 c9h6C
P (455)partnership 合伙 &^Q/,H~S
P (456)payable ledger 应付款项账户 oYH-wQ j
P (457)payback 回收期 DN:EB @
P (458)payments and receipts account 收入和支出报表 s!$7(Q86R
P (459)payments withheld 保留款额 wz%Nb Ly-
P (460)payroll 工资单 sd|).;s}
P (461)payroll analysis 工资分析 [.wYdv35
P (462)percentage profit on turnover 利润对营业额比率 H9e<v4 c
P (463)period cost 期间成本 { R6 ZKB
P (464)perpetual inventory 永续盘存 f%}xO+ .s
P (465)personal account 记名账户 +52{-a,>
P (466)PEPT 项目评审法 0n {=%Q
P (467)petty cash account 备用金账户 P/_['7
P (468)petty cash voucher 备用金凭证 YUk\Q%
P (469)physical inventory 实地盘存 II,8O
P (470)planning 计划 Qzw;i8n{
P (471)planning horizon 计划时限
