N (428)number of days stock 存货周转天数 <!r0[bKz@
N (429)number of weeks stock 存货周转周数 N $i|[>`j
O (430)objective classification 客体分类 j>70AE3[8
O (431)obsolescence 陈旧 =(x W7Pt~
O (432)off balance sheet finance 资产负债表外筹资 A= 5A8B1
O (433)offer for sale 标价出售 lrXi *u]
O (434)operating budget 经营预算 &> .
w*
O (435)operating lease 经营租赁 eZ^-gk?
O (436)operating statement 营业报表 J|z >5Z
O (437)operation time 操作时间 s28r j6q
O (438)operational control 经营控制 gVs8W3GW
O (439)operational gearing 经营杠杆 =U_WrY<F
O (440)operating plans 经营计划 UmRI! WQl
O (441)opportunity cost 机会成本 X-&U-S;
O (442)order 定单 e viv,
O (443)ordinary shares 普通股 Al
sr6uLT1
O (444)out-of-date cheque 过期支票 ?xbPdG":R
O (445)over capitalization 过分资本化 LK'|sO>|
O (446)overhead 制造费用 -8]M
,,?
O (447)overhead absorption rate 制造费用分配率 $O/@bh1@p
O (448)overhead cost 制造费用
FB-_a
O (449)overtrading 超过营业资金的经营 BrQXSN$i
P (450)paid cheque 已付支票 P ;#}@ /E
P (451)paid-up share capital 认定股本 ]^63n/Twj
P (452)parent company 母公司 C)r!;u)AZH
P (453)pareto distribution 帕累托分布
b :,S
P (454)participating preference shares 参与优先股 J,bE[52
P (455)partnership 合伙 SbLx`]rI
P (456)payable ledger 应付款项账户 A\jX #gg
P (457)payback 回收期 ;be2sTo
P (458)payments and receipts account 收入和支出报表 n' \poB?
P (459)payments withheld 保留款额 W\tSXM-Hg
P (460)payroll 工资单 _FET$$>z N
P (461)payroll analysis 工资分析 ;&N;6V"}
P (462)percentage profit on turnover 利润对营业额比率
jJ N. (
P (463)period cost 期间成本 +s}"&IV%
P (464)perpetual inventory 永续盘存 , c%>M^d
P (465)personal account 记名账户 ~9OART='
P (466)PEPT 项目评审法 )4hb% U
P (467)petty cash account 备用金账户 m&H@f:
P (468)petty cash voucher 备用金凭证 ;eG,T-:
P (469)physical inventory 实地盘存 O+Zt*jN;
P (470)planning 计划 f ,?P1D\
P (471)planning horizon 计划时限
