N (428)number of days stock 存货周转天数 s8{3~ Hv
N (429)number of weeks stock 存货周转周数 Sq Uo XNw
O (430)objective classification 客体分类 8Y
sn8
O (431)obsolescence 陈旧 mDvZ 1aj
O (432)off balance sheet finance 资产负债表外筹资 _I&0H Ri
O (433)offer for sale 标价出售 7zVaj"N(
O (434)operating budget 经营预算 %@
G<B
O (435)operating lease 经营租赁 %K;,qS'N_
O (436)operating statement 营业报表 4B <D.i ;}
O (437)operation time 操作时间 xI< Dc*G
O (438)operational control 经营控制 '+Gt+Gq+
O (439)operational gearing 经营杠杆 1*[h$Z&H?
O (440)operating plans 经营计划 [}9R9G>"
O (441)opportunity cost 机会成本 I &YYw8&
O (442)order 定单 $9+}$lpPd
O (443)ordinary shares 普通股 hrN r i$
O (444)out-of-date cheque 过期支票 N/8qd_:8
O (445)over capitalization 过分资本化 /+ "BU-aQk
O (446)overhead 制造费用 _w Cp.[3?t
O (447)overhead absorption rate 制造费用分配率 un6 grvxr
O (448)overhead cost 制造费用 Od^y&$|_%`
O (449)overtrading 超过营业资金的经营 7sC$hm]
P (450)paid cheque 已付支票 ,@khV
P (451)paid-up share capital 认定股本 d&(GIH E&d
P (452)parent company 母公司 (Jo cnM|U
P (453)pareto distribution 帕累托分布 j S')!Wcu
P (454)participating preference shares 参与优先股 Dvo.yn|kB
P (455)partnership 合伙 R6h(mPYA
P (456)payable ledger 应付款项账户 O:+# k-?
P (457)payback 回收期 V
Z}^1e
P (458)payments and receipts account 收入和支出报表 tcwE.>5O
P (459)payments withheld 保留款额 |U Z#2
P (460)payroll 工资单 f /&Dy'OV7
P (461)payroll analysis 工资分析 :7e2O!zH_
P (462)percentage profit on turnover 利润对营业额比率 j7xoe9;TxI
P (463)period cost 期间成本 x!{5.#
P (464)perpetual inventory 永续盘存 -F /"W
P (465)personal account 记名账户 s59v*
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P (466)PEPT 项目评审法 tt{,f1v0t
P (467)petty cash account 备用金账户 \Bw9%P ~ G
P (468)petty cash voucher 备用金凭证 245(ajxHC
P (469)physical inventory 实地盘存 ,`^B!U3m
P (470)planning 计划 Qa5<g o{
P (471)planning horizon 计划时限
