N (428)number of days stock 存货周转天数 1g_p`(
N (429)number of weeks stock 存货周转周数 :kU#5Aj gK
O (430)objective classification 客体分类 m8M2k a
O (431)obsolescence 陈旧 1i=l Jmr
O (432)off balance sheet finance 资产负债表外筹资 5i71@?q;
O (433)offer for sale 标价出售 wHx@&Tp
O (434)operating budget 经营预算 ox:m;-Ml?_
O (435)operating lease 经营租赁 (<GBh Nj=c
O (436)operating statement 营业报表 P"*#mH[W|
O (437)operation time 操作时间 m q#8 [D
O (438)operational control 经营控制 oF'_x,0
O (439)operational gearing 经营杠杆 <MK4# I1I
O (440)operating plans 经营计划 B
]*v{?<W
O (441)opportunity cost 机会成本 lU?8<X
O (442)order 定单 Pgug!![
O (443)ordinary shares 普通股 U$,-F**
O (444)out-of-date cheque 过期支票 LV}Z[\?
O (445)over capitalization 过分资本化 - Cn x!g}
O (446)overhead 制造费用 &#/UWv}f
0
O (447)overhead absorption rate 制造费用分配率 pW4O[ v`
O (448)overhead cost 制造费用 #*;G8yV
O (449)overtrading 超过营业资金的经营 #su R[K*S
P (450)paid cheque 已付支票 X|&v]mJ
P (451)paid-up share capital 认定股本 0G;
b+
P (452)parent company 母公司 ! 2=m
|,
P (453)pareto distribution 帕累托分布 Sb QM!Q
P (454)participating preference shares 参与优先股 ,zF^^ ,lO7
P (455)partnership 合伙 ,I|3.4z
P (456)payable ledger 应付款项账户 ]mzghH:E
P (457)payback 回收期 K&"ZZFd_
P (458)payments and receipts account 收入和支出报表 0*J},#ba$
P (459)payments withheld 保留款额 F TgqE@
P (460)payroll 工资单 G^1 5V'*
P (461)payroll analysis 工资分析 My6a.Kl
P (462)percentage profit on turnover 利润对营业额比率 g9~QNA
P (463)period cost 期间成本 P>U7RX
e
P (464)perpetual inventory 永续盘存 =Ju%3ptH0
P (465)personal account 记名账户 D( \c?X"
P (466)PEPT 项目评审法 S
=5br
P (467)petty cash account 备用金账户 R) ep1X^
P (468)petty cash voucher 备用金凭证 ,vDSY N6
P (469)physical inventory 实地盘存 )# os!Ns_A
P (470)planning 计划 bV xbQ $
P (471)planning horizon 计划时限
