N (428)number of days stock 存货周转天数 a<fUI%_
N (429)number of weeks stock 存货周转周数 Ka,^OW}<%q
O (430)objective classification 客体分类 cm[c ze+*
O (431)obsolescence 陈旧 ?MQ.% J
O (432)off balance sheet finance 资产负债表外筹资 }mZwd_cK
O (433)offer for sale 标价出售 aj}(E +
O (434)operating budget 经营预算 *s;|T?
~i
O (435)operating lease 经营租赁 T\r@5Xv
O (436)operating statement 营业报表 pT$f8xJ
O (437)operation time 操作时间 oP4GEr
O (438)operational control 经营控制 @9&P~mo/
O (439)operational gearing 经营杠杆 ]G2uk`
O (440)operating plans 经营计划 E#F/88(
O (441)opportunity cost 机会成本 @&}
q} D
O (442)order 定单 |c`w'W?C6
O (443)ordinary shares 普通股 c,*9K/:
O (444)out-of-date cheque 过期支票 m RZ :ie
O (445)over capitalization 过分资本化 }Nb8}(6
O (446)overhead 制造费用 B7"PIk
k;
O (447)overhead absorption rate 制造费用分配率 #:d
=)Qj0
O (448)overhead cost 制造费用 K+6e?5t
O (449)overtrading 超过营业资金的经营 f# Xyoa%
P (450)paid cheque 已付支票 b
pv= %
P (451)paid-up share capital 认定股本 ~0b O}
P (452)parent company 母公司 uWrQ& }@
P (453)pareto distribution 帕累托分布 )7:J[0ZiQ
P (454)participating preference shares 参与优先股 lq"f[-8a2q
P (455)partnership 合伙 nF5qw>t#
P (456)payable ledger 应付款项账户 3 LdQ]S
P (457)payback 回收期 "gD-8C3
P (458)payments and receipts account 收入和支出报表 q=lAb\i
P (459)payments withheld 保留款额 ^#0U ?9
P (460)payroll 工资单 HQ{JwW!m
P (461)payroll analysis 工资分析 =v*.p=r
P (462)percentage profit on turnover 利润对营业额比率 pZU9^Z?~6
P (463)period cost 期间成本 ~l2aNVv;
P (464)perpetual inventory 永续盘存 C4NTh}6t T
P (465)personal account 记名账户 !|<=ZF2
P (466)PEPT 项目评审法 46k?b|Q
P (467)petty cash account 备用金账户 d9n?v)<v
P (468)petty cash voucher 备用金凭证 "4%"&2L
P (469)physical inventory 实地盘存 :EHJ\+kejX
P (470)planning 计划 \qUK P"dr
P (471)planning horizon 计划时限
