N (428)number of days stock 存货周转天数 _$%.F| :
N (429)number of weeks stock 存货周转周数 DX
u9 15
O (430)objective classification 客体分类 |}s)W o
O (431)obsolescence 陈旧 xtW Q.
O (432)off balance sheet finance 资产负债表外筹资 Oz(0$c
O (433)offer for sale 标价出售 \M0-$&[+Z
O (434)operating budget 经营预算 $sK8l=#
O (435)operating lease 经营租赁 /H.w0fu&.S
O (436)operating statement 营业报表 ApHs`0=(
O (437)operation time 操作时间 Bf e#,
O (438)operational control 经营控制 |O3wAxc3W
O (439)operational gearing 经营杠杆 ggQ/_F8u
O (440)operating plans 经营计划 Q\.~cIw_AQ
O (441)opportunity cost 机会成本 ZDEz&{3U;
O (442)order 定单 n{sF'n</
O (443)ordinary shares 普通股 BSt^QH-'
O (444)out-of-date cheque 过期支票 ^o&3 +s} M
O (445)over capitalization 过分资本化 &?N1-?BjM
O (446)overhead 制造费用 Er/ h:=
O (447)overhead absorption rate 制造费用分配率 rTTde^ ^_
O (448)overhead cost 制造费用 | a001_Wv
O (449)overtrading 超过营业资金的经营 ;f,
` T
P (450)paid cheque 已付支票 (;DnL|"'8
P (451)paid-up share capital 认定股本 jb;!"H C
P (452)parent company 母公司 _9 y b5_
P (453)pareto distribution 帕累托分布 fA"N5qQI(
P (454)participating preference shares 参与优先股 BfZAK0+*$
P (455)partnership 合伙 &V/n!|q<H
P (456)payable ledger 应付款项账户 XY %
er
P (457)payback 回收期 !p$HS0c
P (458)payments and receipts account 收入和支出报表 SFhi]48&V
P (459)payments withheld 保留款额 cV]c/*z A
P (460)payroll 工资单 l;{n"
F
P (461)payroll analysis 工资分析 yOR]
r+8
P (462)percentage profit on turnover 利润对营业额比率 fz/Ee1T\
P (463)period cost 期间成本 }AfX0[!O
P (464)perpetual inventory 永续盘存 4 mj\wBp
P (465)personal account 记名账户 y!_*CYZ~m
P (466)PEPT 项目评审法 .\Gl)W
P (467)petty cash account 备用金账户 wUb5[m
P (468)petty cash voucher 备用金凭证 UuXq+HYR
P (469)physical inventory 实地盘存 }!_x
\eq^
P (470)planning 计划 Fg` P@hC
P (471)planning horizon 计划时限
