N (428)number of days stock 存货周转天数 El}~ 3|a?
N (429)number of weeks stock 存货周转周数 89[/UxM)
O (430)objective classification 客体分类 _bh$
t
O (431)obsolescence 陈旧 QKk7"2t|
O (432)off balance sheet finance 资产负债表外筹资 o<|u4r={s
O (433)offer for sale 标价出售 "dG*HKrr
O (434)operating budget 经营预算 M!G/5:VZ
O (435)operating lease 经营租赁 nJH'^rO!C
O (436)operating statement 营业报表 __z/X "H
O (437)operation time 操作时间 a;i} <n7
O (438)operational control 经营控制 W__$
i<1
O (439)operational gearing 经营杠杆 '<"%>-^Gn
O (440)operating plans 经营计划 j;Z
hI y
O (441)opportunity cost 机会成本 SOD3MsAK
O (442)order 定单 ][f 0ZMa
O (443)ordinary shares 普通股 QIwO _ [Q
O (444)out-of-date cheque 过期支票 RaiYq#X/
O (445)over capitalization 过分资本化 * R&77 o7
O (446)overhead 制造费用 T+V:vuK
O (447)overhead absorption rate 制造费用分配率 dn5t7D^ x
O (448)overhead cost 制造费用 Nj;(QhYZ
O (449)overtrading 超过营业资金的经营 Mt4 `~`6
P (450)paid cheque 已付支票 #;2kN
&
P (451)paid-up share capital 认定股本 j%!xb><
P (452)parent company 母公司
zll?/|%
P (453)pareto distribution 帕累托分布 2V @ pt
P (454)participating preference shares 参与优先股 d.sn D)X
P (455)partnership 合伙 <95*z @
P (456)payable ledger 应付款项账户 9dg+@FS}=
P (457)payback 回收期 * se),CP!s
P (458)payments and receipts account 收入和支出报表 qE^u{S4Z@
P (459)payments withheld 保留款额 Ob'[W;p)[w
P (460)payroll 工资单 ]:6IW:
P (461)payroll analysis 工资分析 k DKfJp&a
P (462)percentage profit on turnover 利润对营业额比率 eET1f8 B=L
P (463)period cost 期间成本 6%VRQ#g!
P (464)perpetual inventory 永续盘存 c*8k _o,
P (465)personal account 记名账户 \n0Gr\:
P (466)PEPT 项目评审法 g C@=]Y
P (467)petty cash account 备用金账户 B3u:D"t
P (468)petty cash voucher 备用金凭证 M4XU*piz
P (469)physical inventory 实地盘存 =rNI&K_<
P (470)planning 计划 :JxuaM8
P (471)planning horizon 计划时限
