N (428)number of days stock 存货周转天数 ;iEFG^'tG
N (429)number of weeks stock 存货周转周数
#/ Qe7:l
O (430)objective classification 客体分类 #<|q4a{8
O (431)obsolescence 陈旧 [3QK BV1\
O (432)off balance sheet finance 资产负债表外筹资 Xz, sL
O (433)offer for sale 标价出售 T&`H )o
O (434)operating budget 经营预算 SNK
_
O (435)operating lease 经营租赁 $VCWc#
O (436)operating statement 营业报表 C7[CfcP
A
O (437)operation time 操作时间 m^)h/s0A
O (438)operational control 经营控制 GM<r{6Qy
O (439)operational gearing 经营杠杆 "~lGSWcU
O (440)operating plans 经营计划 G}b LWA
O (441)opportunity cost 机会成本 *Q8d &$ ^
O (442)order 定单 LMvsYc~]q
O (443)ordinary shares 普通股 yr
/p3ys
O (444)out-of-date cheque 过期支票 Wg+fT{[f|
O (445)over capitalization 过分资本化 }TCOm_Y/qL
O (446)overhead 制造费用 A[6$'IJ
O (447)overhead absorption rate 制造费用分配率 e/<Og\}P/
O (448)overhead cost 制造费用 A"@C }f
O (449)overtrading 超过营业资金的经营 ~\z\f} w
P (450)paid cheque 已付支票 3[L)q2;}$N
P (451)paid-up share capital 认定股本 8HyK;+ZkVd
P (452)parent company 母公司 Sgt@G=_o
P (453)pareto distribution 帕累托分布 $iA`_H`W
P (454)participating preference shares 参与优先股 HEjrat;5
P (455)partnership 合伙 An e.sS
P (456)payable ledger 应付款项账户 ZdD]l*.\i
P (457)payback 回收期 FFNv'\)
P (458)payments and receipts account 收入和支出报表 v*
n X
P (459)payments withheld 保留款额 X192Lar
P (460)payroll 工资单 {]}}rx'|P
P (461)payroll analysis 工资分析 ;?9u#FRtw
P (462)percentage profit on turnover 利润对营业额比率 o|
nj2 .
P (463)period cost 期间成本 %HJ_0qg
P (464)perpetual inventory 永续盘存 V
}>0r+NL<
P (465)personal account 记名账户 )up!W4h6o
P (466)PEPT 项目评审法 " (+ >#
P (467)petty cash account 备用金账户 UEJX0=
P (468)petty cash voucher 备用金凭证 Z;_WU
P (469)physical inventory 实地盘存 =B(zW .Gf
P (470)planning 计划 Cp_YIcnEJ
P (471)planning horizon 计划时限
