N (428)number of days stock 存货周转天数 &A Ow(?2
N (429)number of weeks stock 存货周转周数 $T ]1<3\G
O (430)objective classification 客体分类 Y6 ^lKw
O (431)obsolescence 陈旧 fgTv
wO Sk
O (432)off balance sheet finance 资产负债表外筹资 %#ms`"H
O (433)offer for sale 标价出售 EzzzH(!j
O (434)operating budget 经营预算 p *NC nD*
O (435)operating lease 经营租赁 r/3 !~??x
O (436)operating statement 营业报表 x1mxM#ql
O (437)operation time 操作时间 sOU_j4M{
O (438)operational control 经营控制 MeP U`M--
O (439)operational gearing 经营杠杆 G?>~w[#mQR
O (440)operating plans 经营计划 J6NQ 5S\
O (441)opportunity cost 机会成本 mj5A* %"W
O (442)order 定单 XD %?'uUQ_
O (443)ordinary shares 普通股 wyA qrf
O (444)out-of-date cheque 过期支票 ][wS}~):
O (445)over capitalization 过分资本化 S,Zj ol %p
O (446)overhead 制造费用 a[ Txd=b
O (447)overhead absorption rate 制造费用分配率 C'7W50b
O (448)overhead cost 制造费用 3]xnKb| W
O (449)overtrading 超过营业资金的经营 |mY<TWoX
P (450)paid cheque 已付支票 90I)"vfW5
P (451)paid-up share capital 认定股本 /x-Ja[kL
P (452)parent company 母公司 YVu8/D@ o
P (453)pareto distribution 帕累托分布 3S'V>:
P (454)participating preference shares 参与优先股 ) : Q5u6
P (455)partnership 合伙 %
z8@;
P (456)payable ledger 应付款项账户 |[k6
X=5
P (457)payback 回收期 pMa 3R3a
P (458)payments and receipts account 收入和支出报表 gY*Cl1 Iz
P (459)payments withheld 保留款额 % ,~; w0
P (460)payroll 工资单 Yn1 U@!
P (461)payroll analysis 工资分析 Mt@K01MI%
P (462)percentage profit on turnover 利润对营业额比率 fp12-Hk ~
P (463)period cost 期间成本 y^M'& @F
P (464)perpetual inventory 永续盘存 w8FZXL
P (465)personal account 记名账户 Dtd
bQF
P (466)PEPT 项目评审法 rYm<U!k
P (467)petty cash account 备用金账户 zS?i@e
$
P (468)petty cash voucher 备用金凭证 GXJ3E"_.
P (469)physical inventory 实地盘存 Of([z !'Gc
P (470)planning 计划 /:awPYGH<1
P (471)planning horizon 计划时限
