N (428)number of days stock 存货周转天数 yX 9 .yq
N (429)number of weeks stock 存货周转周数 zUq ^
O (430)objective classification 客体分类 3 PkVMX
O (431)obsolescence 陈旧 f euAT
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O (432)off balance sheet finance 资产负债表外筹资 :m.6a4vx
O (433)offer for sale 标价出售 zVt1Ta:j
O (434)operating budget 经营预算 &3gC&b^i
O (435)operating lease 经营租赁 ) XCG4-1
O (436)operating statement 营业报表 ]#k=VKdV
O (437)operation time 操作时间 Z9wKjxu+
O (438)operational control 经营控制 P* X^)R
O (439)operational gearing 经营杠杆 ^^,cnDlm
O (440)operating plans 经营计划 x{DTVa
6y2
O (441)opportunity cost 机会成本 T<?
(KW
O (442)order 定单 FEY_(70
O (443)ordinary shares 普通股 VAW:h5j2@
O (444)out-of-date cheque 过期支票 w#6)XR|+,.
O (445)over capitalization 过分资本化 [}$jO,H5r
O (446)overhead 制造费用 4y*"w*L
O (447)overhead absorption rate 制造费用分配率 (aC~ 0
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O (448)overhead cost 制造费用 K g6hy S b
O (449)overtrading 超过营业资金的经营 j(~e{HZ
P (450)paid cheque 已付支票 :
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z]:d
P (451)paid-up share capital 认定股本 i?wEd!=w
P (452)parent company 母公司 ygK@\JHn
P (453)pareto distribution 帕累托分布 G&Fe2&5!w
P (454)participating preference shares 参与优先股 ~ =GwNo_
P (455)partnership 合伙 [KQ #b
P (456)payable ledger 应付款项账户 - kF8 ZF
P (457)payback 回收期 Z tl?*zL
P (458)payments and receipts account 收入和支出报表 =jEVHIYt
P (459)payments withheld 保留款额 +D+v j|fn
P (460)payroll 工资单 h+rW%`B
P (461)payroll analysis 工资分析 ]l7 r M"
P (462)percentage profit on turnover 利润对营业额比率 !78P+i
P (463)period cost 期间成本 'XJqh|G
P (464)perpetual inventory 永续盘存 B>} B{qi|
P (465)personal account 记名账户 }j$tFFVi~
P (466)PEPT 项目评审法 ;
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P (467)petty cash account 备用金账户 C/? x`2'
P (468)petty cash voucher 备用金凭证 |.*nq
P (469)physical inventory 实地盘存 ;n q" jm
P (470)planning 计划
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P (471)planning horizon 计划时限
