N (428)number of days stock 存货周转天数 3u{[(W} 08
N (429)number of weeks stock 存货周转周数 qg.[M *
O (430)objective classification 客体分类 hUA3(!0)
O (431)obsolescence 陈旧 *i%!j/QDAP
O (432)off balance sheet finance 资产负债表外筹资 A7|"0*62
O (433)offer for sale 标价出售 ,Z>Rv Ll
O (434)operating budget 经营预算 ~Zaxn~u:
O (435)operating lease 经营租赁 f^%v IB ~[
O (436)operating statement 营业报表 o{UwUMw5`
O (437)operation time 操作时间 %iD>^ Dp
O (438)operational control 经营控制 2[M:WZ.1
O (439)operational gearing 经营杠杆 mW8CqW\Q5
O (440)operating plans 经营计划 & .(ZO]
O (441)opportunity cost 机会成本 zG&
N5t96X
O (442)order 定单 =/dW5qy;*+
O (443)ordinary shares 普通股 {_[l,tdZ
O (444)out-of-date cheque 过期支票 ItOVx!"@9
O (445)over capitalization 过分资本化 msY"Y*4
O (446)overhead 制造费用 U}Xc@- \ ?
O (447)overhead absorption rate 制造费用分配率 8 (.<
O (448)overhead cost 制造费用 M 9f*7{c
O (449)overtrading 超过营业资金的经营 =$BgIt
P (450)paid cheque 已付支票 _/E>38G]
P (451)paid-up share capital 认定股本 'Fc&"(!||
P (452)parent company 母公司 te:"1:e
P (453)pareto distribution 帕累托分布 tanuP@O
P (454)participating preference shares 参与优先股 m"x~Fj vd
P (455)partnership 合伙 2s 6V y
P (456)payable ledger 应付款项账户 ZibHT:n
P (457)payback 回收期
mH8s'F
P (458)payments and receipts account 收入和支出报表 dc?Yk3(Y
P (459)payments withheld 保留款额 oTx#e[8f{
P (460)payroll 工资单 Xd|5 {
P (461)payroll analysis 工资分析 8~2A"< {ub
P (462)percentage profit on turnover 利润对营业额比率 j./bVmd .
P (463)period cost 期间成本 }#E 4t3
P (464)perpetual inventory 永续盘存 u: ,B"!
P (465)personal account 记名账户 {v`wQM[
P (466)PEPT 项目评审法 lsio\ $
P (467)petty cash account 备用金账户 h{PLyWH
P (468)petty cash voucher 备用金凭证 3 !}'A
P (469)physical inventory 实地盘存 Q?1 K xD!
P (470)planning 计划 UNY>Q 7
P (471)planning horizon 计划时限
