N (428)number of days stock 存货周转天数 cCc( fF*^
N (429)number of weeks stock 存货周转周数 ~u+9J}
O (430)objective classification 客体分类 TuqH*{NNy9
O (431)obsolescence 陈旧 t&DEb_"De
O (432)off balance sheet finance 资产负债表外筹资 29q _BR *:
O (433)offer for sale 标价出售 Om {'1
O (434)operating budget 经营预算 "C 3/T&F
O (435)operating lease 经营租赁 =mmWl9 'mJ
O (436)operating statement 营业报表 S 6,.FYH
O (437)operation time 操作时间 7v_8_K
O (438)operational control 经营控制 \5cpFj5%
O (439)operational gearing 经营杠杆 BL58] P84
O (440)operating plans 经营计划 C VR3
A'
O (441)opportunity cost 机会成本
.3!1` L3
O (442)order 定单 YT8F#t8
O (443)ordinary shares 普通股 u
a `RJ
O (444)out-of-date cheque 过期支票 1g~R/*Jo
O (445)over capitalization 过分资本化 .w ,q0<}
O (446)overhead 制造费用 9Lfv^V0
O (447)overhead absorption rate 制造费用分配率 /vb`H>P
O (448)overhead cost 制造费用 ]jRfH(i
O (449)overtrading 超过营业资金的经营 pcI uN
P (450)paid cheque 已付支票 ji,kkipY?w
P (451)paid-up share capital 认定股本 @$K"o7+]
P (452)parent company 母公司 y L~W.H
P (453)pareto distribution 帕累托分布 {2 "zVt#h
P (454)participating preference shares 参与优先股 y$R_.KbO
P (455)partnership 合伙 t <
? ,F
P (456)payable ledger 应付款项账户 B^jc3 VsR
P (457)payback 回收期 8kDp_s i
P (458)payments and receipts account 收入和支出报表 "G9xMffW
P (459)payments withheld 保留款额 `x%>8/
P (460)payroll 工资单 xFg>SJ7]
P (461)payroll analysis 工资分析 SOvF[,+
P (462)percentage profit on turnover 利润对营业额比率 R
.2wqkY
P (463)period cost 期间成本 i<g-+ Qs
P (464)perpetual inventory 永续盘存 TrR8?-
P (465)personal account 记名账户 j^2j& Ta
P (466)PEPT 项目评审法 KdbHyg<4
P (467)petty cash account 备用金账户 PRE|+=w$
P (468)petty cash voucher 备用金凭证 i8HTzv"J
P (469)physical inventory 实地盘存 'a.qu9PJ
P (470)planning 计划 }| 5Pr(I
P (471)planning horizon 计划时限
