N (428)number of days stock 存货周转天数 5* ip}wA
N (429)number of weeks stock 存货周转周数 Stkyz:,(
O (430)objective classification 客体分类 Z-fQ{&a{
O (431)obsolescence 陈旧 p=7
{
O (432)off balance sheet finance 资产负债表外筹资 4' ym vR
O (433)offer for sale 标价出售 0@K?'6
O (434)operating budget 经营预算 M?i U$qI
O (435)operating lease 经营租赁 3
?1qI'5
O (436)operating statement 营业报表 G^`IfF-j
O (437)operation time 操作时间 GESEj%R/b
O (438)operational control 经营控制 OO Hw-MW
O (439)operational gearing 经营杠杆 x +=zG4Hm
O (440)operating plans 经营计划 i|]Kw9
O (441)opportunity cost 机会成本 :ub 4p4h*
O (442)order 定单 N:j, 9p0,
O (443)ordinary shares 普通股
Uq:WW1=kh
O (444)out-of-date cheque 过期支票 `K , {Y_
O (445)over capitalization 过分资本化 H] 6i1j
O (446)overhead 制造费用 qgT~yDm
O (447)overhead absorption rate 制造费用分配率 Aj854 L(!
O (448)overhead cost 制造费用 0h[p w
O (449)overtrading 超过营业资金的经营 Xu4C*]A>
P (450)paid cheque 已付支票 -|ho
8alF
P (451)paid-up share capital 认定股本 jT~PwDSFt3
P (452)parent company 母公司 M.|cl#
P (453)pareto distribution 帕累托分布 u3"0K['3
P (454)participating preference shares 参与优先股 ,cgFdOM.
P (455)partnership 合伙 t<)C
bple\
P (456)payable ledger 应付款项账户 $2p=vi 3
P (457)payback 回收期 {`FkiB` i
P (458)payments and receipts account 收入和支出报表 toq/G,N Q
P (459)payments withheld 保留款额 9Q ~9C9{+
P (460)payroll 工资单 gRnn}LL^
P (461)payroll analysis 工资分析 9{D u)k
P (462)percentage profit on turnover 利润对营业额比率 8T7ex(w
P (463)period cost 期间成本 i `m&X6)\j
P (464)perpetual inventory 永续盘存 !e8OC9 _x
P (465)personal account 记名账户 7# ~v<M6
P (466)PEPT 项目评审法 qXOWCYqs
P (467)petty cash account 备用金账户 w\"~ *(M
P (468)petty cash voucher 备用金凭证 SdOa#U)
P (469)physical inventory 实地盘存 {X8 5
P (470)planning 计划 U9 <AL.
P (471)planning horizon 计划时限
