N (428)number of days stock 存货周转天数 8%I4jL<
N (429)number of weeks stock 存货周转周数 %]RzC`NZ
O (430)objective classification 客体分类 z_CBOJl#C!
O (431)obsolescence 陈旧 GXJJOy1"!
O (432)off balance sheet finance 资产负债表外筹资 < dh7*M
O (433)offer for sale 标价出售 w9l)=[s=
O (434)operating budget 经营预算 Z6
(;~"Em
O (435)operating lease 经营租赁 X
2T)]`@
O (436)operating statement 营业报表 '9H]S Ew
O (437)operation time 操作时间 rEz=\yY^j'
O (438)operational control 经营控制 o=4d2V%m
O (439)operational gearing 经营杠杆 &Pgb Fy
O (440)operating plans 经营计划 `QAotSO+
O (441)opportunity cost 机会成本 v6T
H-
O (442)order 定单 M% sWtgw(
O (443)ordinary shares 普通股 jja9:$#
O (444)out-of-date cheque 过期支票 FG1$_zN |
O (445)over capitalization 过分资本化 A1>R8Zuhy
O (446)overhead 制造费用 <JDkvpckx.
O (447)overhead absorption rate 制造费用分配率 i{!i %
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O (448)overhead cost 制造费用 d|w%
F=
O (449)overtrading 超过营业资金的经营 sf@g $
P (450)paid cheque 已付支票 U vxJ _
P (451)paid-up share capital 认定股本 k T!FC0E{
P (452)parent company 母公司 :1s6h%evrT
P (453)pareto distribution 帕累托分布 kMf]~EZ?
P (454)participating preference shares 参与优先股 0=yKE J
P (455)partnership 合伙 ?UQE ;0 B
P (456)payable ledger 应付款项账户 >Ix)jSNLgo
P (457)payback 回收期 ZSU;>&>%v
P (458)payments and receipts account 收入和支出报表 {pm>F}Cwy
P (459)payments withheld 保留款额 N:Q}Lil
P (460)payroll 工资单 rG}o!I`z
P (461)payroll analysis 工资分析 % )?$82=2
P (462)percentage profit on turnover 利润对营业额比率 83Bp_K2\
P (463)period cost 期间成本 j^ex5A.&
&
P (464)perpetual inventory 永续盘存 ~;3N'o
P (465)personal account 记名账户 {{SeD:hx
P (466)PEPT 项目评审法 [D^KM|I%+
P (467)petty cash account 备用金账户 }q)o LC
P (468)petty cash voucher 备用金凭证 y`! 3Z} 7
P (469)physical inventory 实地盘存 =uI u0_ v
P (470)planning 计划 M~zdcVTb H
P (471)planning horizon 计划时限
