N (428)number of days stock 存货周转天数 (_i
v N
N (429)number of weeks stock 存货周转周数 `\RX~ $^
O (430)objective classification 客体分类 6`s%%v
O (431)obsolescence 陈旧 /IrR,bvA
O (432)off balance sheet finance 资产负债表外筹资 &0th1-OP_
O (433)offer for sale 标价出售 XL. CJ5y>
O (434)operating budget 经营预算 k+7M|t.?4
O (435)operating lease 经营租赁 3j=%De
O (436)operating statement 营业报表 5Sm 5jRr
O (437)operation time 操作时间 @LWxz
O (438)operational control 经营控制 oM18aR&
O (439)operational gearing 经营杠杆 7q2"b?|h
O (440)operating plans 经营计划 *1o+o$hY2
O (441)opportunity cost 机会成本 T$.-{I
O (442)order 定单 zT4ulXN
O (443)ordinary shares 普通股 v0hfY
O (444)out-of-date cheque 过期支票 ['}^;Y?*o
O (445)over capitalization 过分资本化 xM'S
;Sg
O (446)overhead 制造费用 4I:JaRT
d
O (447)overhead absorption rate 制造费用分配率 (IWix){
O (448)overhead cost 制造费用 MWn L#!
O (449)overtrading 超过营业资金的经营 2l[A=Z
P (450)paid cheque 已付支票 WFeMr%Zqh>
P (451)paid-up share capital 认定股本 ;}>g1&q
P (452)parent company 母公司 &JXHDpd$a^
P (453)pareto distribution 帕累托分布 K9I,Q$&xX
P (454)participating preference shares 参与优先股 avxn }*:X.
P (455)partnership 合伙
i_E#cU
P (456)payable ledger 应付款项账户 5|~r{w)9
P (457)payback 回收期 Hh/
-^G
P (458)payments and receipts account 收入和支出报表 e??
{&[
P (459)payments withheld 保留款额 CSX$Pk*
P (460)payroll 工资单 "k6IV&0
3x
P (461)payroll analysis 工资分析 (/x@W`
P (462)percentage profit on turnover 利润对营业额比率 WRcFE<
P (463)period cost 期间成本 Zs5I?R1e8
P (464)perpetual inventory 永续盘存 |IcxegE
P (465)personal account 记名账户 $R$c1C'oX
P (466)PEPT 项目评审法 @DQ"vFj6<
P (467)petty cash account 备用金账户 l5y#i7 q
P (468)petty cash voucher 备用金凭证 fD#&: )
P (469)physical inventory 实地盘存 U38wGSG
P (470)planning 计划 J6[
"
j
P (471)planning horizon 计划时限