N (428)number of days stock 存货周转天数 GQ1/ pys
N (429)number of weeks stock 存货周转周数 Z^'~iU-?
O (430)objective classification 客体分类 PMsb"=D
s
O (431)obsolescence 陈旧 $`lWW6>P
O (432)off balance sheet finance 资产负债表外筹资 a_Xwi:e<
O (433)offer for sale 标价出售 ]Za[]E8MD
O (434)operating budget 经营预算 rO#w(]
O (435)operating lease 经营租赁 {
F<0e^*
O (436)operating statement 营业报表 %_| KiW
O (437)operation time 操作时间 syw uS
O (438)operational control 经营控制 icb)JZ1K
O (439)operational gearing 经营杠杆 ~ ky;[
O (440)operating plans 经营计划 O|t>.<T?
O (441)opportunity cost 机会成本 1J[$f>%n]
O (442)order 定单 T U 6
s~
O (443)ordinary shares 普通股 i
b zY&f
O (444)out-of-date cheque 过期支票 I0x)d`
O (445)over capitalization 过分资本化 v*V( hMy
O (446)overhead 制造费用 ,P9F*;Dj
O (447)overhead absorption rate 制造费用分配率 4 bk`i*-O
O (448)overhead cost 制造费用 o-bH3Jkb]&
O (449)overtrading 超过营业资金的经营 :6Z2@9.}w
P (450)paid cheque 已付支票 nT?+^Ruc
P (451)paid-up share capital 认定股本 rXW.F'=K6
P (452)parent company 母公司 (G F}c\=T7
P (453)pareto distribution 帕累托分布 9\EW~OgTu
P (454)participating preference shares 参与优先股 br
mS J7
P (455)partnership 合伙 OB.r ETg
P (456)payable ledger 应付款项账户 g-K;J4 K%
P (457)payback 回收期 \Vme\Ke*v)
P (458)payments and receipts account 收入和支出报表 CT'4.
P (459)payments withheld 保留款额 "73*0'm
P (460)payroll 工资单 =@d#@
P (461)payroll analysis 工资分析 :!_l@ =l
P (462)percentage profit on turnover 利润对营业额比率 M d 4Q.8
P (463)period cost 期间成本 & pY '
P (464)perpetual inventory 永续盘存 [yMSCCswW
P (465)personal account 记名账户 &.E/%pQ`
P (466)PEPT 项目评审法 X| \`\[
P (467)petty cash account 备用金账户 _>vH%F Y
P (468)petty cash voucher 备用金凭证 ^mL X}E]
P (469)physical inventory 实地盘存 (2eS :1+'8
P (470)planning 计划 rf=l1GW
P (471)planning horizon 计划时限
