N (428)number of days stock 存货周转天数 ,&a`d}g&G
N (429)number of weeks stock 存货周转周数 [5 pCL0<c@
O (430)objective classification 客体分类 I>w^2 (y
O (431)obsolescence 陈旧 iH)Nk^
O (432)off balance sheet finance 资产负债表外筹资 7$b?m6fmK
O (433)offer for sale 标价出售 RSWcaATZN
O (434)operating budget 经营预算 ehO:')XF
O (435)operating lease 经营租赁 -a) T6:e
O (436)operating statement 营业报表 Q
2 ~5"
O (437)operation time 操作时间 I
8Y*@$h
O (438)operational control 经营控制 /B HepD
}
O (439)operational gearing 经营杠杆 IKf`[_,t]
O (440)operating plans 经营计划 StQ@g
O (441)opportunity cost 机会成本
c>Z*/> ~
O (442)order 定单 `B #Z;R
O (443)ordinary shares 普通股 {tzx A _
O (444)out-of-date cheque 过期支票 v}il(w;O
O (445)over capitalization 过分资本化
EZ% .M*?
O (446)overhead 制造费用 -
0~I Y
O (447)overhead absorption rate 制造费用分配率 LC'F<MpM
O (448)overhead cost 制造费用 kG3!(?:
O (449)overtrading 超过营业资金的经营
jL4>A$
P (450)paid cheque 已付支票 _Dq Qfc%
P (451)paid-up share capital 认定股本 *PB/iVH%6
P (452)parent company 母公司 =l|>.\-
P (453)pareto distribution 帕累托分布 `facFt[\
P (454)participating preference shares 参与优先股 ujx-jI hT_
P (455)partnership 合伙 cgNt_8qC
P (456)payable ledger 应付款项账户 /(%Ig,<"JC
P (457)payback 回收期 44C+h
P (458)payments and receipts account 收入和支出报表 +Hyk'=.W
P (459)payments withheld 保留款额 Hcl"T1N*
P (460)payroll 工资单 ic~Z_?p
P (461)payroll analysis 工资分析 ul} '{|4
P (462)percentage profit on turnover 利润对营业额比率 =WRO\lgv.
P (463)period cost 期间成本 vw
r RZ"2
P (464)perpetual inventory 永续盘存 +s n2Lw!^
P (465)personal account 记名账户 <3# <I)#
P (466)PEPT 项目评审法 Oc-u=K,B
P (467)petty cash account 备用金账户 iB{xvyR
P (468)petty cash voucher 备用金凭证 ^('cbl
P (469)physical inventory 实地盘存 |a(Q4 e/,
P (470)planning 计划 4[l^0
P (471)planning horizon 计划时限
