N (428)number of days stock 存货周转天数 f9H;e(D9]
N (429)number of weeks stock 存货周转周数 tr"iluwGc
O (430)objective classification 客体分类 T/G1v;]
O (431)obsolescence 陈旧 B&A4-w v
O (432)off balance sheet finance 资产负债表外筹资 L>$yslH; b
O (433)offer for sale 标价出售 ^_3idLE
O (434)operating budget 经营预算 ~Kda# =
O (435)operating lease 经营租赁 uRG0} >]|U
O (436)operating statement 营业报表 Ous[{" -J
O (437)operation time 操作时间 PCnE-$QH
O (438)operational control 经营控制 b_-ESs] g
O (439)operational gearing 经营杠杆 4xhV
+Y
O (440)operating plans 经营计划 p?X.I]=vRv
O (441)opportunity cost 机会成本 #*q`/O5n
O (442)order 定单 / _v5 B>
O (443)ordinary shares 普通股 gT-'#K2qT
O (444)out-of-date cheque 过期支票 r=4'6!
O (445)over capitalization 过分资本化 ]]@jvU_?kS
O (446)overhead 制造费用 a*hOT_;#
O (447)overhead absorption rate 制造费用分配率 q a#Fa)g*
O (448)overhead cost 制造费用 7a0Z I
O (449)overtrading 超过营业资金的经营 A/RHb^ N
P (450)paid cheque 已付支票 . :
Bjs*
P (451)paid-up share capital 认定股本 raY5 nc{
P (452)parent company 母公司 ~R-S$qizAC
P (453)pareto distribution 帕累托分布 5%(J +d
P (454)participating preference shares 参与优先股 p%,:U8fOR
P (455)partnership 合伙 o%X_V!B{V
P (456)payable ledger 应付款项账户 Ei Wy` H;
P (457)payback 回收期 ,WA 7Kp9
P (458)payments and receipts account 收入和支出报表 _ z\oDd`'
P (459)payments withheld 保留款额 qc~6F'?R
P (460)payroll 工资单 {%.
_cR2
P (461)payroll analysis 工资分析 rxC EOG
P (462)percentage profit on turnover 利润对营业额比率 eS fT +UL
P (463)period cost 期间成本 s4P8PDhz
P (464)perpetual inventory 永续盘存 X}p#9^%N
P (465)personal account 记名账户 YQ X+lE
P (466)PEPT 项目评审法 K +Q81<X~
P (467)petty cash account 备用金账户 +l@H[r;$
P (468)petty cash voucher 备用金凭证 OGg9e
P (469)physical inventory 实地盘存 v 2k/tT $t
P (470)planning 计划 Mcc774'*9
P (471)planning horizon 计划时限
