N (428)number of days stock 存货周转天数 >YW>=5 _
N (429)number of weeks stock 存货周转周数 QZfPd\Q5
O (430)objective classification 客体分类 h}oQr0"c
O (431)obsolescence 陈旧 &l.^UQ
O (432)off balance sheet finance 资产负债表外筹资 }Q%>Fv
O (433)offer for sale 标价出售 M&K@><6k,k
O (434)operating budget 经营预算 V.F
's(o
O (435)operating lease 经营租赁 M{S7ia"s
O (436)operating statement 营业报表 8fN0"pymo
O (437)operation time 操作时间 =UV?Pi*M>
O (438)operational control 经营控制 4EpzCaEZ
O (439)operational gearing 经营杠杆 m^=,
RfUUd
O (440)operating plans 经营计划 S ~_ %
O (441)opportunity cost 机会成本 {)[i\=,`{
O (442)order 定单 r:q#l~;^
O (443)ordinary shares 普通股 q5 A+%#
O (444)out-of-date cheque 过期支票 `~RV
O (445)over capitalization 过分资本化 7m jj%
O (446)overhead 制造费用 X=hgLK^3<,
O (447)overhead absorption rate 制造费用分配率 2eK\$_b _
O (448)overhead cost 制造费用 `8-aHPF-
O (449)overtrading 超过营业资金的经营 A
Wi 87q
P (450)paid cheque 已付支票 MT5A%|H e
P (451)paid-up share capital 认定股本 {aL$vgYT1
P (452)parent company 母公司 c,qCZ-.Sg
P (453)pareto distribution 帕累托分布 W> ~ %6K>p
P (454)participating preference shares 参与优先股 &SM$ oy#?
P (455)partnership 合伙 yjO7/< 2
P (456)payable ledger 应付款项账户 sHuz10
P (457)payback 回收期 c>R (Fs|6
P (458)payments and receipts account 收入和支出报表 %8 tN$8P
P (459)payments withheld 保留款额 v P4Ij
P (460)payroll 工资单 oD7H6\ _
P (461)payroll analysis 工资分析 HLk"a -+'
P (462)percentage profit on turnover 利润对营业额比率 ""+*Gn 7^8
P (463)period cost 期间成本 16y$ ;kf8
P (464)perpetual inventory 永续盘存 9H}&Ri%
P (465)personal account 记名账户 d{hYT\7~1(
P (466)PEPT 项目评审法 ##_Za6/n
P (467)petty cash account 备用金账户 &V3oW1*W
P (468)petty cash voucher 备用金凭证 9O Q4\
P (469)physical inventory 实地盘存 Zz-;jk X)
P (470)planning 计划 ."X~ ?N k
P (471)planning horizon 计划时限
