N (428)number of days stock 存货周转天数 1 q:2\d]
N (429)number of weeks stock 存货周转周数 ?R$F)g7<
O (430)objective classification 客体分类 2db3I:;E
O (431)obsolescence 陈旧 U4C 9<h&
O (432)off balance sheet finance 资产负债表外筹资 V) ~.~2$
O (433)offer for sale 标价出售 v4`"1Ss,K
O (434)operating budget 经营预算 t!W(_8j
O (435)operating lease 经营租赁 :OhHb #D
O (436)operating statement 营业报表 p'*>vk
O (437)operation time 操作时间 Eg#K.5hJ
O (438)operational control 经营控制 irFMmI b
O (439)operational gearing 经营杠杆 ZojI R\ F^
O (440)operating plans 经营计划 [B#R94
O (441)opportunity cost 机会成本 93("oBd[s(
O (442)order 定单 >~[c|ffyo/
O (443)ordinary shares 普通股 5
ZGNz1)?V
O (444)out-of-date cheque 过期支票 bnq; )>&
O (445)over capitalization 过分资本化 mS$j?>
m
O (446)overhead 制造费用 M "p
O (447)overhead absorption rate 制造费用分配率 :8=i kwQ
O (448)overhead cost 制造费用 Ln') QN
O (449)overtrading 超过营业资金的经营 4:$4u@
P (450)paid cheque 已付支票 fk6%XO
P (451)paid-up share capital 认定股本 f_jo+z{-ik
P (452)parent company 母公司 }Gz~n f%
P (453)pareto distribution 帕累托分布 O`x;, 6Vr
P (454)participating preference shares 参与优先股 K6v6yn
p/
P (455)partnership 合伙 u~7hWiY <2
P (456)payable ledger 应付款项账户 lYVz 3p
P (457)payback 回收期 "7'J &^|
P (458)payments and receipts account 收入和支出报表 ~:kZgUP_f
P (459)payments withheld 保留款额 U@_dm/;0&
P (460)payroll 工资单 0QXVW}`hz
P (461)payroll analysis 工资分析 p{amC ;cI$
P (462)percentage profit on turnover 利润对营业额比率 \qdHX
P (463)period cost 期间成本 :Dr Wq{4
P (464)perpetual inventory 永续盘存 g]<4&)~
P (465)personal account 记名账户 W>Y@^U&x`
P (466)PEPT 项目评审法 X$
0 ?j 1
P (467)petty cash account 备用金账户 0=@?ob7
P (468)petty cash voucher 备用金凭证 w28o }$b`
P (469)physical inventory 实地盘存 E4`N-3
P (470)planning 计划 "CSsCA$/
P (471)planning horizon 计划时限
