N (428)number of days stock 存货周转天数 sQT0y(FW
N (429)number of weeks stock 存货周转周数 ]< 0|" NL
O (430)objective classification 客体分类 (wNL,<%~
O (431)obsolescence 陈旧 r9/PmZo4x
O (432)off balance sheet finance 资产负债表外筹资 0<
+=Ew5Z
O (433)offer for sale 标价出售 B=:7N;B T
O (434)operating budget 经营预算 3
*o
l
O (435)operating lease 经营租赁 ~CQYF,[Th
O (436)operating statement 营业报表 c%u
X+\-$
O (437)operation time 操作时间 y @|gG&f
T
O (438)operational control 经营控制 8"a[W3b
O (439)operational gearing 经营杠杆 +G3&{#D
?
O (440)operating plans 经营计划 3B(6^iS
O (441)opportunity cost 机会成本 su}>
>07
O (442)order 定单 dpO ZqhRs.
O (443)ordinary shares 普通股 Z[baQO
O (444)out-of-date cheque 过期支票 +_8*;k@F'
O (445)over capitalization 过分资本化 ]-$0?/`p8
O (446)overhead 制造费用 CL*i,9:NR
O (447)overhead absorption rate 制造费用分配率 Ojx1IL
O (448)overhead cost 制造费用 'm@0[ i
O (449)overtrading 超过营业资金的经营 )g9&fGYf
P (450)paid cheque 已付支票 A| #9
P (451)paid-up share capital 认定股本 /5@V $c8
P (452)parent company 母公司 "lo:"y(u
P (453)pareto distribution 帕累托分布 +2kJuoj:
P (454)participating preference shares 参与优先股 6xs_@Vk|d
P (455)partnership 合伙 w. gI0`
P (456)payable ledger 应付款项账户 s@sr.'yU
P (457)payback 回收期 7_WD)Y2yS
P (458)payments and receipts account 收入和支出报表 A0SE zX({[
P (459)payments withheld 保留款额 _MfB,CS
P (460)payroll 工资单 H|4O`I;~(
P (461)payroll analysis 工资分析 'AX/?Srd
P (462)percentage profit on turnover 利润对营业额比率 V `V
Z[
P (463)period cost 期间成本 ) 5r *2I
P (464)perpetual inventory 永续盘存 5-Vd q
P (465)personal account 记名账户 M`$s
dZ"
P (466)PEPT 项目评审法 d v@B-l;
P (467)petty cash account 备用金账户 I3QK~ V*j)
P (468)petty cash voucher 备用金凭证 vdloh ,
P (469)physical inventory 实地盘存 x8Rmap@L.
P (470)planning 计划 6,sZo!G
P (471)planning horizon 计划时限
