N (428)number of days stock 存货周转天数 <y^_&9
N (429)number of weeks stock 存货周转周数 {en'8kS
O (430)objective classification 客体分类 -6NoEmb)\'
O (431)obsolescence 陈旧 QOg >|"KL
O (432)off balance sheet finance 资产负债表外筹资 0 ^o/c SF
O (433)offer for sale 标价出售 <Y U4RZ
O (434)operating budget 经营预算 P,'%$DLDg
O (435)operating lease 经营租赁 E/%"%&`8j
O (436)operating statement 营业报表 -/{FGbpR;
O (437)operation time 操作时间 xt,Qn460;
O (438)operational control 经营控制 ^w~B]*A :"
O (439)operational gearing 经营杠杆 !R\FCAW[ x
O (440)operating plans 经营计划 Q#H"Se
O (441)opportunity cost 机会成本 ~). D\Q\
O (442)order 定单 N\|z{vn
O (443)ordinary shares 普通股 QNU~G3
O (444)out-of-date cheque 过期支票 =VuSi(d;e{
O (445)over capitalization 过分资本化 3l
px h_
O (446)overhead 制造费用 ll X `
O (447)overhead absorption rate 制造费用分配率 o&%v"# H2
O (448)overhead cost 制造费用 %ZWt 45A
O (449)overtrading 超过营业资金的经营 4FRi=d;mP
P (450)paid cheque 已付支票 *{fs{gFw9
P (451)paid-up share capital 认定股本 !a F~5P7%
P (452)parent company 母公司 ~Y CH5,
P (453)pareto distribution 帕累托分布 U iH7
P (454)participating preference shares 参与优先股 N2A6 C$s
P (455)partnership 合伙 si6CWsb_ f
P (456)payable ledger 应付款项账户 w($a'&d`0
P (457)payback 回收期 1s =Q~*f~d
P (458)payments and receipts account 收入和支出报表 KU` *LB:
P (459)payments withheld 保留款额 G|1 .qHP[F
P (460)payroll 工资单 X=]
utn
P (461)payroll analysis 工资分析 Kh$"5dy
P (462)percentage profit on turnover 利润对营业额比率 >rEZ$h
P (463)period cost 期间成本 b}0h ()v
P (464)perpetual inventory 永续盘存 \uPzj_kU6
P (465)personal account 记名账户 bT2G
G
P (466)PEPT 项目评审法 &Z ]}r n
P (467)petty cash account 备用金账户 qovsM
M
P (468)petty cash voucher 备用金凭证 5qQMGN$K
P (469)physical inventory 实地盘存 Bgc
]t
P (470)planning 计划 JXU ?'@QY
P (471)planning horizon 计划时限
