N (428)number of days stock 存货周转天数 Jn
^b}bk t
N (429)number of weeks stock 存货周转周数 'St6a*
O (430)objective classification 客体分类 :u./"[G
O (431)obsolescence 陈旧 (z>t 4(%\
O (432)off balance sheet finance 资产负债表外筹资 >9rZV NMU
O (433)offer for sale 标价出售 +:uz=~m o`
O (434)operating budget 经营预算 i4,p\rE0
O (435)operating lease 经营租赁 8'zZVX D<
O (436)operating statement 营业报表 f C x (
O (437)operation time 操作时间 ?/"|tuQMW
O (438)operational control 经营控制 ?T2>juf]5~
O (439)operational gearing 经营杠杆 T"[]'|'
O (440)operating plans 经营计划 Cp(2]Eb
O (441)opportunity cost 机会成本 u30D`sky
O (442)order 定单 VJqk0w+
O (443)ordinary shares 普通股 HK8 sn1j
O (444)out-of-date cheque 过期支票 ;o3gR4u_L
O (445)over capitalization 过分资本化 .a]#AFX
O (446)overhead 制造费用 q50F!yHC-
O (447)overhead absorption rate 制造费用分配率 OIL8'xY.w
O (448)overhead cost 制造费用 4_k N';a4Q
O (449)overtrading 超过营业资金的经营 /O}<e TR
P (450)paid cheque 已付支票 8rH6L:]S
P (451)paid-up share capital 认定股本 H #_Zv]
P (452)parent company 母公司 > <
$LV&
P (453)pareto distribution 帕累托分布 u
*G<?
P (454)participating preference shares 参与优先股 ##=$ $1
Ki
P (455)partnership 合伙 YND }P9 h
P (456)payable ledger 应付款项账户 v^b4WS+.:
P (457)payback 回收期 9Q%lS
P (458)payments and receipts account 收入和支出报表 Fs( PVN
P (459)payments withheld 保留款额 <'~m1l#2
P (460)payroll 工资单 C)z4Cn9#
P (461)payroll analysis 工资分析 (MI>7| ';
P (462)percentage profit on turnover 利润对营业额比率 iyl
i/3|
P (463)period cost 期间成本 L "|Bm{Run
P (464)perpetual inventory 永续盘存
Q+=pP'cV
P (465)personal account 记名账户 teg5g|*
P (466)PEPT 项目评审法 \~l_w
,Poo
P (467)petty cash account 备用金账户 M_};J;
P (468)petty cash voucher 备用金凭证 Bi:lC5d5?
P (469)physical inventory 实地盘存 r k W7;!
P (470)planning 计划 }+9?)f{?@
P (471)planning horizon 计划时限
