N (428)number of days stock 存货周转天数 m TL JajE/
N (429)number of weeks stock 存货周转周数 \%&eDE 0
O (430)objective classification 客体分类 !gJw? (8"
O (431)obsolescence 陈旧 rbrh;\<jM
O (432)off balance sheet finance 资产负债表外筹资 ~,.;2K73
O (433)offer for sale 标价出售 N
t\ ZM
O (434)operating budget 经营预算
e s<
O (435)operating lease 经营租赁 b8glZb*$
O (436)operating statement 营业报表 9A *gW j
O (437)operation time 操作时间 @
I#uv|=N
O (438)operational control 经营控制 ^ U~
QQ
O (439)operational gearing 经营杠杆 t$rla _rbY
O (440)operating plans 经营计划 (QQkXlJ
O (441)opportunity cost 机会成本 P=Su)c
O (442)order 定单 7 4]qz,
O (443)ordinary shares 普通股 uc/W/c u,
O (444)out-of-date cheque 过期支票 \r"gqv)^
O (445)over capitalization 过分资本化 ?@;#|^k9
O (446)overhead 制造费用 <jBRUa[j_
O (447)overhead absorption rate 制造费用分配率 w@LLxL>Y
O (448)overhead cost 制造费用 Nt/hF>"7
O (449)overtrading 超过营业资金的经营 ; RYIc0%
P (450)paid cheque 已付支票 J M`[|"R%
P (451)paid-up share capital 认定股本 ^ ,aI2vC
P (452)parent company 母公司 HE w&'
P (453)pareto distribution 帕累托分布 I {=Yuc
P (454)participating preference shares 参与优先股 A# Y:VavQ?
P (455)partnership 合伙 s;-AZr)
P (456)payable ledger 应付款项账户 13+. >
P (457)payback 回收期 /*MioaQB}p
P (458)payments and receipts account 收入和支出报表 ABcB-V4
P (459)payments withheld 保留款额 4eJR=h1
P (460)payroll 工资单 5]n\E?V'L
P (461)payroll analysis 工资分析 :aH5=@[!y
P (462)percentage profit on turnover 利润对营业额比率 8 [D"
P (463)period cost 期间成本 JfmYr47Pv
P (464)perpetual inventory 永续盘存 n]i#&[*A(
P (465)personal account 记名账户 [2E( 3`-u
P (466)PEPT 项目评审法 Fu 5c_"!
P (467)petty cash account 备用金账户 [v\m)5
P (468)petty cash voucher 备用金凭证 ij; P5OA
P (469)physical inventory 实地盘存 $tej~xZK
P (470)planning 计划 6[S IDOp*^
P (471)planning horizon 计划时限
