N (428)number of days stock 存货周转天数 )rFcfS+/
N (429)number of weeks stock 存货周转周数 $+.!(Js"K
O (430)objective classification 客体分类 Rt10:9Kz$
O (431)obsolescence 陈旧 8st~ O
O (432)off balance sheet finance 资产负债表外筹资 B\} B
H
O (433)offer for sale 标价出售 5 NdIbC
O (434)operating budget 经营预算 X[ up$<
O (435)operating lease 经营租赁 `j
yBF
O (436)operating statement 营业报表 rq>Om MQ67
O (437)operation time 操作时间 *ioVLt,:R
O (438)operational control 经营控制 vD*9b.*
O (439)operational gearing 经营杠杆 +HOHu*D
O (440)operating plans 经营计划 z^ r
O (441)opportunity cost 机会成本 T1Y
_Jf*KJ
O (442)order 定单 woCFkO;'O
O (443)ordinary shares 普通股 JHZ`LWq
O (444)out-of-date cheque 过期支票 P_f^gB7
O (445)over capitalization 过分资本化 H%AC * ,
O (446)overhead 制造费用 -^%YrW
gd?
O (447)overhead absorption rate 制造费用分配率 G*l kVQ6?
O (448)overhead cost 制造费用 $5n6C7
O (449)overtrading 超过营业资金的经营 8~")9w
P (450)paid cheque 已付支票 ;3 H #8x-
P (451)paid-up share capital 认定股本 79JU
P (452)parent company 母公司
:pZWFJ34{
P (453)pareto distribution 帕累托分布 t*'U|K4L/
P (454)participating preference shares 参与优先股 ,S7 g=(27(
P (455)partnership 合伙 (jY -MF3
P (456)payable ledger 应付款项账户 N }tiaL4
P (457)payback 回收期 ?pJUbZ#J
P (458)payments and receipts account 收入和支出报表 ~qxuD_
P (459)payments withheld 保留款额 };=
44E'7
P (460)payroll 工资单 :>'4@{'
P (461)payroll analysis 工资分析 f^63<gqY
P (462)percentage profit on turnover 利润对营业额比率 P<<hg3 @
P (463)period cost 期间成本 pNzSy"Y$
P (464)perpetual inventory 永续盘存 )m7 Y o
P (465)personal account 记名账户 ') -Rv]xe
P (466)PEPT 项目评审法 < (U :v
P (467)petty cash account 备用金账户 ;=[ ~2*8
P (468)petty cash voucher 备用金凭证 5, <:|/r
P (469)physical inventory 实地盘存 'U" ub2j
P (470)planning 计划 M >BcYbXf
P (471)planning horizon 计划时限
