N (428)number of days stock 存货周转天数 ~DD
_n
N (429)number of weeks stock 存货周转周数 M
!6Fnj
O (430)objective classification 客体分类 *fm?"0M5
O (431)obsolescence 陈旧 Qm[(( 6}
O (432)off balance sheet finance 资产负债表外筹资 %<kfW&_>w
O (433)offer for sale 标价出售 {v*4mT
O (434)operating budget 经营预算 ]-t )wGr
O (435)operating lease 经营租赁 uUfw"*D
O (436)operating statement 营业报表 s{dm,|?Jl,
O (437)operation time 操作时间 2xN7lfu1RB
O (438)operational control 经营控制 q.J6'v lj/
O (439)operational gearing 经营杠杆 bbjba36RO
O (440)operating plans 经营计划 tEL;,1
O (441)opportunity cost 机会成本 !IOmJpl '
O (442)order 定单 $R}C(k
;?
O (443)ordinary shares 普通股 ; P
k"mC
O (444)out-of-date cheque 过期支票 u [qy1M0
O (445)over capitalization 过分资本化 n@`3O'S
O (446)overhead 制造费用 w5z] =dN
O (447)overhead absorption rate 制造费用分配率 mH,s!6j?Vp
O (448)overhead cost 制造费用 XI`_PQco
O (449)overtrading 超过营业资金的经营 aX.BaK6I
P (450)paid cheque 已付支票 \!-]$&,j4
P (451)paid-up share capital 认定股本 F,_cci`p
P (452)parent company 母公司 MNs <yQ9I'
P (453)pareto distribution 帕累托分布 wA
{) 9.
P (454)participating preference shares 参与优先股 eSoX|2g
P (455)partnership 合伙 W\[E
P (456)payable ledger 应付款项账户 r^ "o!,H9q
P (457)payback 回收期 %# uw8V
P (458)payments and receipts account 收入和支出报表 s>;"bzzq
P (459)payments withheld 保留款额 Mzg3i*
P (460)payroll 工资单 J.rS@Z`~7
P (461)payroll analysis 工资分析 r5&c!b \
P (462)percentage profit on turnover 利润对营业额比率 ^ RnQX#+
P (463)period cost 期间成本 ( &m1*
P (464)perpetual inventory 永续盘存 9y\nO)\Tv
P (465)personal account 记名账户 8T Yh&n=r
P (466)PEPT 项目评审法 u0R[TA3
P (467)petty cash account 备用金账户 IRM jL.q
P (468)petty cash voucher 备用金凭证 tgBA(2/Co
P (469)physical inventory 实地盘存 [%>*P~6nK
P (470)planning 计划 {Q/@ Y.~<
P (471)planning horizon 计划时限
