N (428)number of days stock 存货周转天数 ?y] q\>
N (429)number of weeks stock 存货周转周数 eYER "E
O (430)objective classification 客体分类 Lv`*+;1 K
O (431)obsolescence 陈旧 t3#My2 =
O (432)off balance sheet finance 资产负债表外筹资 !T((d7;
O (433)offer for sale 标价出售 &
*^FBJEa.
O (434)operating budget 经营预算 JYY:~2
O (435)operating lease 经营租赁 pzo9?/-
O (436)operating statement 营业报表 2 \$P&L
a
O (437)operation time 操作时间 qfO=_z ES
O (438)operational control 经营控制 %{f a
. >6
O (439)operational gearing 经营杠杆 BEQ$p)
h
O (440)operating plans 经营计划 WcCJ;z:S?k
O (441)opportunity cost 机会成本 _^) Wrf+
O (442)order 定单 <K~> :4c
O (443)ordinary shares 普通股 +0w~Skd,
O (444)out-of-date cheque 过期支票 {*=+g>R gD
O (445)over capitalization 过分资本化 K+0&~XU
O (446)overhead 制造费用 $[L8UUHY<8
O (447)overhead absorption rate 制造费用分配率 2(-J9y|
O (448)overhead cost 制造费用 *H"IW0I
O (449)overtrading 超过营业资金的经营 -+'fn$
P (450)paid cheque 已付支票 N2?o6)
P (451)paid-up share capital 认定股本 <Rs# y:
P (452)parent company 母公司 kWF/SsE
P (453)pareto distribution 帕累托分布 0{ZYYB&"~J
P (454)participating preference shares 参与优先股 ]x8_f6;D
P (455)partnership 合伙 4(VVEe
P (456)payable ledger 应付款项账户 W\'njN
P (457)payback 回收期 F{ :ZHCm
P (458)payments and receipts account 收入和支出报表 0ssKZ9Lc
P (459)payments withheld 保留款额 r'kUU] j9
P (460)payroll 工资单 m=^`u: =
P (461)payroll analysis 工资分析 [79 eq=
P (462)percentage profit on turnover 利润对营业额比率 e}x}Fj</(
P (463)period cost 期间成本 LQ,RQ~!
P (464)perpetual inventory 永续盘存 w/ 8`]q
P (465)personal account 记名账户 b`NXe7 A
P (466)PEPT 项目评审法 TZ`@p Di
P (467)petty cash account 备用金账户 |x2 + O
P (468)petty cash voucher 备用金凭证 ]s*Fs]1+H
P (469)physical inventory 实地盘存 QT1(= wK3
P (470)planning 计划 U~~Y'R\ NU
P (471)planning horizon 计划时限
