N (428)number of days stock 存货周转天数 ke</x+\F
N (429)number of weeks stock 存货周转周数 ^ N_`^m
O (430)objective classification 客体分类 e)o g4
O (431)obsolescence 陈旧 Oi#k:vq4
O (432)off balance sheet finance 资产负债表外筹资 c$.T<r)Z
O (433)offer for sale 标价出售 &@Y oj %%
O (434)operating budget 经营预算 $YR{f[+L
w
O (435)operating lease 经营租赁 Xa\
]ua_
O (436)operating statement 营业报表 gU*I ;s>
O (437)operation time 操作时间 b6$4Ul-.
O (438)operational control 经营控制 Xa6qvg7/
O (439)operational gearing 经营杠杆 dW6Q)Rfi
O (440)operating plans 经营计划 !j'guT&9]
O (441)opportunity cost 机会成本 ,DQ
>&_DK
O (442)order 定单 Jz2 q\42q
O (443)ordinary shares 普通股 ri;r7Y9V9`
O (444)out-of-date cheque 过期支票 E<P*QZ-C3
O (445)over capitalization 过分资本化 l> 33z_H^
O (446)overhead 制造费用 )S"o{N3B
O (447)overhead absorption rate 制造费用分配率 B)(w%\M4^
O (448)overhead cost 制造费用 (N9`W
uI
O (449)overtrading 超过营业资金的经营 :4b- sg#
P (450)paid cheque 已付支票 ! -@SS>
P (451)paid-up share capital 认定股本 ]n/jJ_[
P (452)parent company 母公司 ?##y`.+O
P (453)pareto distribution 帕累托分布 OQ
0b$qw
P (454)participating preference shares 参与优先股 0honHP
P (455)partnership 合伙 ;+
! xZOmm
P (456)payable ledger 应付款项账户 %hrsE5k^,
P (457)payback 回收期 %k ~C -+
P (458)payments and receipts account 收入和支出报表 1W4H-/ Re
P (459)payments withheld 保留款额 sV;qpD XX
P (460)payroll 工资单 E ,Dlaq
P (461)payroll analysis 工资分析 <4S F~i
P (462)percentage profit on turnover 利润对营业额比率 `_6@3-%
P (463)period cost 期间成本 ZlUFJ*pk
P (464)perpetual inventory 永续盘存 j= p|'`
P (465)personal account 记名账户 jR }*bIzv
P (466)PEPT 项目评审法 i$2MjFC-
P (467)petty cash account 备用金账户 r{c5dQ
P (468)petty cash voucher 备用金凭证 FkLQBpp(x
P (469)physical inventory 实地盘存 I%C]>ZZh
P (470)planning 计划 _LL W{^V
P (471)planning horizon 计划时限
