N (428)number of days stock 存货周转天数 TSJeS`I
N (429)number of weeks stock 存货周转周数 {{bwmNv"
O (430)objective classification 客体分类 * > 2FcoN;
O (431)obsolescence 陈旧 VNz? e&>
O (432)off balance sheet finance 资产负债表外筹资 7uU q+dp
O (433)offer for sale 标价出售 k!z.6di
O (434)operating budget 经营预算 2_bEo
O (435)operating lease 经营租赁 @ZYJ Y
O (436)operating statement 营业报表 V_^pP Ba
O (437)operation time 操作时间 Uv?^qe0=
O (438)operational control 经营控制 J 7dHD(R8
O (439)operational gearing 经营杠杆 3KeY4b!h
O (440)operating plans 经营计划 >^W6'Q$P<
O (441)opportunity cost 机会成本 $AZ=;iP-
O (442)order 定单 }"RVUYU
O (443)ordinary shares 普通股 1DU
l<&4
O (444)out-of-date cheque 过期支票 s9Tn|Pm+!\
O (445)over capitalization 过分资本化 "Ar|i8^G3
O (446)overhead 制造费用 5D-as9k*
O (447)overhead absorption rate 制造费用分配率 U7fNA7#x"
O (448)overhead cost 制造费用 vG)B}`M
O (449)overtrading 超过营业资金的经营 [".94(qs
P (450)paid cheque 已付支票 e&A 3=a~\s
P (451)paid-up share capital 认定股本 %WP[V{,F
P (452)parent company 母公司 <AJ RU
l
P (453)pareto distribution 帕累托分布 iz [IK%K
P (454)participating preference shares 参与优先股 3,!IV" _
P (455)partnership 合伙 !z :j-gT3
P (456)payable ledger 应付款项账户 AfZGI'%4[a
P (457)payback 回收期 V2;N v\J\
P (458)payments and receipts account 收入和支出报表 <%|u1cn~!v
P (459)payments withheld 保留款额 l ~xXy<
P (460)payroll 工资单 p.MLKp-'
P (461)payroll analysis 工资分析 ,T ^ A ?t
P (462)percentage profit on turnover 利润对营业额比率 } nIYNeP?D
P (463)period cost 期间成本 aWvC-vZk
P (464)perpetual inventory 永续盘存 xVI"s BUu
P (465)personal account 记名账户 {w ,^Z[<
P (466)PEPT 项目评审法 lR
F5/
P (467)petty cash account 备用金账户 ?J+ *i
d
P (468)petty cash voucher 备用金凭证 ]A+t@/k
P (469)physical inventory 实地盘存 lA6{TH.x
P (470)planning 计划
t"~X6o|R
P (471)planning horizon 计划时限
