N (428)number of days stock 存货周转天数 H;?{B V
N (429)number of weeks stock 存货周转周数 vX{J' H]u
O (430)objective classification 客体分类 w:%o?pKet1
O (431)obsolescence 陈旧 A'j;\
`1
O (432)off balance sheet finance 资产负债表外筹资 $LKI
T0
O (433)offer for sale 标价出售 ~?D4[D|sB
O (434)operating budget 经营预算 J{l1nHQZSu
O (435)operating lease 经营租赁 "JVkVp[5D+
O (436)operating statement 营业报表 D!Q">6_"z
O (437)operation time 操作时间 *v;!-F&8>
O (438)operational control 经营控制 Gn\_+Pj$
O (439)operational gearing 经营杠杆 qd9c I&
O (440)operating plans 经营计划 ?5U2D%t
O (441)opportunity cost 机会成本 Da&vb
D-Bg
O (442)order 定单 IC#>X 5
O (443)ordinary shares 普通股 <A<{, :5C
O (444)out-of-date cheque 过期支票 iocI:b <
O (445)over capitalization 过分资本化 P7J>+cm
O (446)overhead 制造费用
>NqYyW,%
O (447)overhead absorption rate 制造费用分配率 {s)+R[?m<o
O (448)overhead cost 制造费用 sSOOXdnGG
O (449)overtrading 超过营业资金的经营 ~3UQ|j
P (450)paid cheque 已付支票 k ]W[ `
P (451)paid-up share capital 认定股本 J c g,#@
P (452)parent company 母公司 Tu@ 8}C
P (453)pareto distribution 帕累托分布 * 1 T&
P (454)participating preference shares 参与优先股 {n(b{ ibl
P (455)partnership 合伙 t2EHrji~
P (456)payable ledger 应付款项账户 w3#Wh|LQ-
P (457)payback 回收期 x1Lb*3Fe
P (458)payments and receipts account 收入和支出报表 AcS|c:3MUy
P (459)payments withheld 保留款额 w i hH?~]
P (460)payroll 工资单 3j,Q`+l/6d
P (461)payroll analysis 工资分析 `k OD[*
P (462)percentage profit on turnover 利润对营业额比率 2]I4M[|&z
P (463)period cost 期间成本 P#pn*L*"T
P (464)perpetual inventory 永续盘存 _ 6O \W%it
P (465)personal account 记名账户 P6E3-?4j
P (466)PEPT 项目评审法 3Th'p aMG
P (467)petty cash account 备用金账户 -c(F
1l
P (468)petty cash voucher 备用金凭证 ^w(p8G_-w
P (469)physical inventory 实地盘存 0F@"b{&0
P (470)planning 计划 ]NjX?XdX<
P (471)planning horizon 计划时限
