N (428)number of days stock 存货周转天数 t!ZFpMv]n
N (429)number of weeks stock 存货周转周数 ,5sv;
O (430)objective classification 客体分类 ybB<AkYc
O (431)obsolescence 陈旧 w' 5W L
O (432)off balance sheet finance 资产负债表外筹资 a}Jy o!.
O (433)offer for sale 标价出售 +@rc(eOwvN
O (434)operating budget 经营预算 ,.gI'YPQC
O (435)operating lease 经营租赁 fG7 -0 7
O (436)operating statement 营业报表 +hWeN&A
O (437)operation time 操作时间 6~k qU4lL
O (438)operational control 经营控制 J2`OJsMwWe
O (439)operational gearing 经营杠杆
q,'~=Y5
O (440)operating plans 经营计划 "yXqf%CGE
O (441)opportunity cost 机会成本 ?H!X
p
O (442)order 定单 WN#dR~ >
O (443)ordinary shares 普通股 Pb :6nH=
O (444)out-of-date cheque 过期支票 Lr>4~1:`
O (445)over capitalization 过分资本化 cja-MljD
O (446)overhead 制造费用 Rn whkb&&
O (447)overhead absorption rate 制造费用分配率 %cMayCaI!@
O (448)overhead cost 制造费用 Rk{2ZUeg
O (449)overtrading 超过营业资金的经营 & *&
P (450)paid cheque 已付支票 9+>%U~U<
P (451)paid-up share capital 认定股本 Ly/5" &HD
P (452)parent company 母公司 l %xeM !}
P (453)pareto distribution 帕累托分布 c$3ZEe
P (454)participating preference shares 参与优先股 T~N87 7
P (455)partnership 合伙 Nk>6:Ho{G
P (456)payable ledger 应付款项账户 gE!`9 #..
P (457)payback 回收期 (b1 rd
P (458)payments and receipts account 收入和支出报表 A`b
)7+mB
P (459)payments withheld 保留款额 [
**F
P (460)payroll 工资单 >LB
x\/
P (461)payroll analysis 工资分析 `VOLw*Ci
P (462)percentage profit on turnover 利润对营业额比率 *;(GL
P (463)period cost 期间成本 nx4E }8!Lh
P (464)perpetual inventory 永续盘存 1]jUiX=T
P (465)personal account 记名账户 h1?.x
P (466)PEPT 项目评审法 iw EHEi%
P (467)petty cash account 备用金账户 p WK pc
P (468)petty cash voucher 备用金凭证 tgm(tDL
P (469)physical inventory 实地盘存 :&D$Q
4
P (470)planning 计划 o Bp.|8-
P (471)planning horizon 计划时限
