N (428)number of days stock 存货周转天数 ,[A} 86
N (429)number of weeks stock 存货周转周数 E*kS{2NAq
O (430)objective classification 客体分类 JL <}9K
O (431)obsolescence 陈旧 )%Y$F LB
O (432)off balance sheet finance 资产负债表外筹资 v^e[`]u(
O (433)offer for sale 标价出售 c;j]/
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O (434)operating budget 经营预算 {r Gx*<e
O (435)operating lease 经营租赁 f6DPah#
O (436)operating statement 营业报表 i22R3&C
O (437)operation time 操作时间 Ou j5NL
O (438)operational control 经营控制 '0[l'Dt'
O (439)operational gearing 经营杠杆 p 0-\G6
O (440)operating plans 经营计划 )sW1a
O (441)opportunity cost 机会成本 /GEqU^
B
O (442)order 定单 e
Q0bx&
O (443)ordinary shares 普通股 /6>2,
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O (444)out-of-date cheque 过期支票 -QRKDp
O (445)over capitalization 过分资本化 ~!UxmYgO
O (446)overhead 制造费用 7m1*Q@D
O (447)overhead absorption rate 制造费用分配率 g|W~0A@D
O (448)overhead cost 制造费用 xe
6x !
O (449)overtrading 超过营业资金的经营 ^E5Xpza
P (450)paid cheque 已付支票 :qI myaGQ
P (451)paid-up share capital 认定股本 D@mDhhK_
P (452)parent company 母公司 O^LzS&I*
P (453)pareto distribution 帕累托分布 0^hz 1\g
P (454)participating preference shares 参与优先股 ~,ac{%8 x
P (455)partnership 合伙 KBX
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P (456)payable ledger 应付款项账户 JBuor c
P (457)payback 回收期 >b/Yg:t
P (458)payments and receipts account 收入和支出报表 $)kIYM&
P (459)payments withheld 保留款额 w2 CgEJ %
P (460)payroll 工资单 z. 7 UfLV9
P (461)payroll analysis 工资分析 U,)+wZJ
P (462)percentage profit on turnover 利润对营业额比率 J`\%'pEn
P (463)period cost 期间成本 zVp| %&
P (464)perpetual inventory 永续盘存 7n %QP
P (465)personal account 记名账户 D`Fl*Wc4H
P (466)PEPT 项目评审法 r0_3 `; H
P (467)petty cash account 备用金账户 o6'`W 2P
P (468)petty cash voucher 备用金凭证 d!,V"*S
P (469)physical inventory 实地盘存
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P (470)planning 计划 7 qu hp\
P (471)planning horizon 计划时限
