N (428)number of days stock 存货周转天数 ~2L]K4Z^
N (429)number of weeks stock 存货周转周数 Fu$JI8
O (430)objective classification 客体分类 5bHS
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O (431)obsolescence 陈旧 0Q)m>oL.
O (432)off balance sheet finance 资产负债表外筹资 1$toowb"Zy
O (433)offer for sale 标价出售 py':UQS*q
O (434)operating budget 经营预算 d#>iFD+
O (435)operating lease 经营租赁 a
j13cC$
O (436)operating statement 营业报表 z:JQ3D7/we
O (437)operation time 操作时间 y yqya[-11
O (438)operational control 经营控制 C4.g}q
O (439)operational gearing 经营杠杆 k@=w? m
O (440)operating plans 经营计划 3qVDHDQ?ZV
O (441)opportunity cost 机会成本 av:9kPKm
O (442)order 定单 [:"7B&&A
O (443)ordinary shares 普通股 Pq<]`9/w^w
O (444)out-of-date cheque 过期支票 F&6Xo]?
O (445)over capitalization 过分资本化 hTS?+l
O (446)overhead 制造费用 "b
`R_gG9
O (447)overhead absorption rate 制造费用分配率 d#Xt2
O (448)overhead cost 制造费用 NU/:jr.W#
O (449)overtrading 超过营业资金的经营 .DN)ck:e;
P (450)paid cheque 已付支票 ;UPI%DnE]
P (451)paid-up share capital 认定股本 T8US` MZ
P (452)parent company 母公司 tEl_a~s*3?
P (453)pareto distribution 帕累托分布 56l1&hp8In
P (454)participating preference shares 参与优先股 wxW\L!@
P (455)partnership 合伙 <UE-9g5?G
P (456)payable ledger 应付款项账户 oRZ--1oR_
P (457)payback 回收期 +/|t8z FWs
P (458)payments and receipts account 收入和支出报表 aS)Gj?Odf
P (459)payments withheld 保留款额
-8pQI
P (460)payroll 工资单 Cj3C%W
P (461)payroll analysis 工资分析 ~
Kll.
P (462)percentage profit on turnover 利润对营业额比率 G\ m`{jv
P (463)period cost 期间成本 [7sy}UH
P (464)perpetual inventory 永续盘存 +-d)/h.7
P (465)personal account 记名账户 Q3P*&6wA
P (466)PEPT 项目评审法 En:/{~9{F
P (467)petty cash account 备用金账户 D)){"Q!b
P (468)petty cash voucher 备用金凭证 oJln"-M1nx
P (469)physical inventory 实地盘存 U{|WN7Q:A
P (470)planning 计划 G Z~W#*|V
P (471)planning horizon 计划时限