N (428)number of days stock 存货周转天数 %g^:0me`
N (429)number of weeks stock 存货周转周数 "_2;+@+
O (430)objective classification 客体分类 65nK1W`i
O (431)obsolescence 陈旧 -
?l`LbD
O (432)off balance sheet finance 资产负债表外筹资 rp ^:{6O
O (433)offer for sale 标价出售 u@P1`E1Q
O (434)operating budget 经营预算 aK_k'4YTm
O (435)operating lease 经营租赁 R #i`H(N
O (436)operating statement 营业报表 D^a(|L3;
O (437)operation time 操作时间 )?I*zc
O (438)operational control 经营控制 8) M WC:
O (439)operational gearing 经营杠杆 6Eus_aP
O (440)operating plans 经营计划 !x\\# 9
O (441)opportunity cost 机会成本 Yg}b%u,Q
O (442)order 定单 Z
+O< IF%
O (443)ordinary shares 普通股 @iMF&\KC
O (444)out-of-date cheque 过期支票 f]mVM(XZN
O (445)over capitalization 过分资本化 |Q b@.
O (446)overhead 制造费用 _T7XCXEk
O (447)overhead absorption rate 制造费用分配率 #2 lvRJB
O (448)overhead cost 制造费用 )TyP{X>
O (449)overtrading 超过营业资金的经营 Lxv6\3I+
P (450)paid cheque 已付支票 j<6+p
r
P (451)paid-up share capital 认定股本 2G <XA
P (452)parent company 母公司 ?* [35XUd
P (453)pareto distribution 帕累托分布 m=Gb<)Y
P (454)participating preference shares 参与优先股 $e{[fm x
P (455)partnership 合伙 k2.k}?w!JO
P (456)payable ledger 应付款项账户 yY*(!^S
P (457)payback 回收期 ?G<?: /CU
P (458)payments and receipts account 收入和支出报表 vR>GE? s6
P (459)payments withheld 保留款额 R,BIN p
P (460)payroll 工资单 ~3&hvm[IQ
P (461)payroll analysis 工资分析 JStEOQF4
P (462)percentage profit on turnover 利润对营业额比率 O<$j}
?2
P (463)period cost 期间成本 2aX{r/Lc
P (464)perpetual inventory 永续盘存 Gd'_ X D
P (465)personal account 记名账户 ~w9`l8/0
P (466)PEPT 项目评审法 <r(D\rm D
P (467)petty cash account 备用金账户 g>#}(u!PH
P (468)petty cash voucher 备用金凭证 /"8|26
P (469)physical inventory 实地盘存 B9Wd
'
P (470)planning 计划 5sj$XA?5
P (471)planning horizon 计划时限
