N (428)number of days stock 存货周转天数 Lb q_~
N (429)number of weeks stock 存货周转周数 Fd !iQ
O (430)objective classification 客体分类 e(\Q)re5Q
O (431)obsolescence 陈旧 Yk>8g;<
O (432)off balance sheet finance 资产负债表外筹资 ul} '{|4
O (433)offer for sale 标价出售 b:B [3|
O (434)operating budget 经营预算 vw
r RZ"2
O (435)operating lease 经营租赁 Gc5V Q^]
O (436)operating statement 营业报表 T7GQ^WnA
O (437)operation time 操作时间 Oc-u=K,B
O (438)operational control 经营控制 S:s
3EM
O (439)operational gearing 经营杠杆 '?}R4w|)
O (440)operating plans 经营计划 )<LI%dQ:'l
O (441)opportunity cost 机会成本 = K6c;
O (442)order 定单 U ?6yk
e
O (443)ordinary shares 普通股 |e"/Mf[
O (444)out-of-date cheque 过期支票 Qu_EfmN|
O (445)over capitalization 过分资本化 H0tF
O (446)overhead 制造费用 83?1<v0%
O (447)overhead absorption rate 制造费用分配率 z_)`g`($
O (448)overhead cost 制造费用 >r:X~XnRUj
O (449)overtrading 超过营业资金的经营 &
>b+loF
P (450)paid cheque 已付支票 =L16hDk o
P (451)paid-up share capital 认定股本 foyB{6q8
P (452)parent company 母公司 z.59]\;U>
P (453)pareto distribution 帕累托分布 : ~'Z( -a
P (454)participating preference shares 参与优先股 # `58F .
P (455)partnership 合伙 x)\V lR
P (456)payable ledger 应付款项账户 kC|Tubs(
P (457)payback 回收期 #[,= 1Od(q
P (458)payments and receipts account 收入和支出报表 :tlE`BIp
P (459)payments withheld 保留款额 )[ w&C_>]
P (460)payroll 工资单 {|p"; u J
P (461)payroll analysis 工资分析 uri*lC
P (462)percentage profit on turnover 利润对营业额比率 ^cb)f_
90
P (463)period cost 期间成本 4a 4N
C
P (464)perpetual inventory 永续盘存 zg7G^!PU
P (465)personal account 记名账户 AJ4r/b }
P (466)PEPT 项目评审法 c'~
[!,[b<
P (467)petty cash account 备用金账户
RK;;b~
P (468)petty cash voucher 备用金凭证 #jgqkMOd,j
P (469)physical inventory 实地盘存 '2wCP
EC
P (470)planning 计划 B{=00 9.
P (471)planning horizon 计划时限
