N (428)number of days stock 存货周转天数 ;A
x=]Q
N (429)number of weeks stock 存货周转周数 ;tXB46
O (430)objective classification 客体分类 \moZ6J
O (431)obsolescence 陈旧 KSF5)CZ5
O (432)off balance sheet finance 资产负债表外筹资 =_K%$y*
O (433)offer for sale 标价出售 +GRxH
uW,
O (434)operating budget 经营预算 u):X>??
O (435)operating lease 经营租赁 )lQN)!.)
O (436)operating statement 营业报表 .L~f Fn
s/
O (437)operation time 操作时间 6{cybD`Ef&
O (438)operational control 经营控制 ww-XMz h
O (439)operational gearing 经营杠杆 x&QNP
O (440)operating plans 经营计划 >oVc5}
O (441)opportunity cost 机会成本 p
Z0
=
O (442)order 定单 jB*9 !xrd,
O (443)ordinary shares 普通股 ;%v%K+}r
O (444)out-of-date cheque 过期支票
*K]>}
O (445)over capitalization 过分资本化 hVQ7'@
O (446)overhead 制造费用 3F
Gb Q_
O (447)overhead absorption rate 制造费用分配率 $ijx#a&O
O (448)overhead cost 制造费用 xmCm3ekmpC
O (449)overtrading 超过营业资金的经营 +J\L4ri k
P (450)paid cheque 已付支票 }T?i%l
P (451)paid-up share capital 认定股本 ~5-~q0Ge
P (452)parent company 母公司 (2\l i{$e
P (453)pareto distribution 帕累托分布 v]LF
ZI5
P (454)participating preference shares 参与优先股 % <8K^|w
P (455)partnership 合伙 s4\SX,
P (456)payable ledger 应付款项账户 c@0l-R{q
P (457)payback 回收期 S/#) :,YS
P (458)payments and receipts account 收入和支出报表 ?AqrlR]5
P (459)payments withheld 保留款额 FE$M[^1_
P (460)payroll 工资单 'US:Mr3
P (461)payroll analysis 工资分析 &6|6J1c8
P (462)percentage profit on turnover 利润对营业额比率 J>,'P^
P (463)period cost 期间成本 KUl
Zk^a
P (464)perpetual inventory 永续盘存 ~
$ cm9>
P (465)personal account 记名账户 fS;m+ D!j@
P (466)PEPT 项目评审法 )?=
kb
P (467)petty cash account 备用金账户 7)ES!C
P (468)petty cash voucher 备用金凭证 |q1b8A \
P (469)physical inventory 实地盘存 +lY\r + ;
P (470)planning 计划 E
6>1Fm8%V
P (471)planning horizon 计划时限