N (428)number of days stock 存货周转天数 8 1F9uM0
N (429)number of weeks stock 存货周转周数 pa+hL,w{6
O (430)objective classification 客体分类 2 ? C)&
O (431)obsolescence 陈旧 203 s^K 61
O (432)off balance sheet finance 资产负债表外筹资 0GwR~Z}Z
O (433)offer for sale 标价出售 F59 TZI
O (434)operating budget 经营预算 }MySaL>
O (435)operating lease 经营租赁 Gv&V|7-f0
O (436)operating statement 营业报表 WJi]t9 3
O (437)operation time 操作时间 UKGPtKE<
O (438)operational control 经营控制 ?,/ }`3Vw
O (439)operational gearing 经营杠杆 :FF=a3/"6
O (440)operating plans 经营计划 Py< }S-:
O (441)opportunity cost 机会成本 e-;}366 }
O (442)order 定单 G@0&
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O (443)ordinary shares 普通股 (Ld i|jL
O (444)out-of-date cheque 过期支票 kZ
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O (445)over capitalization 过分资本化 i b m4fa
O (446)overhead 制造费用 7zMr:J mV
O (447)overhead absorption rate 制造费用分配率 :RYTL'hes
O (448)overhead cost 制造费用 ceA9) {
O (449)overtrading 超过营业资金的经营 6)J#OKZ
P (450)paid cheque 已付支票 \V:^h [ad
P (451)paid-up share capital 认定股本 H,J8 M
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P (452)parent company 母公司 4- w{BZu
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P (453)pareto distribution 帕累托分布 ! -bB559Nv
P (454)participating preference shares 参与优先股 iZ%yd-
P (455)partnership 合伙 3`HV(5U[
P (456)payable ledger 应付款项账户 iU-j"&L5
P (457)payback 回收期
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P (458)payments and receipts account 收入和支出报表 bt *k.=p
P (459)payments withheld 保留款额 ,4 rPg]r@
P (460)payroll 工资单 2%1hdA<
P (461)payroll analysis 工资分析 )u">it+
P (462)percentage profit on turnover 利润对营业额比率 yZ:qU({KhD
P (463)period cost 期间成本 =Qq+4F)MD
P (464)perpetual inventory 永续盘存 Xj*Wu_
P (465)personal account 记名账户 %y@AA>x!
P (466)PEPT 项目评审法 g0H[*"hj
P (467)petty cash account 备用金账户 $]1=\ I
P (468)petty cash voucher 备用金凭证 G3]4A&h9v~
P (469)physical inventory 实地盘存 0(I j%Wi,
P (470)planning 计划 Z)!C'c b
P (471)planning horizon 计划时限
