N (428)number of days stock 存货周转天数 "G@K(bnHn
N (429)number of weeks stock 存货周转周数 9 o,` peH
O (430)objective classification 客体分类 Ds(Z.
O (431)obsolescence 陈旧 ]\^O(BzB
O (432)off balance sheet finance 资产负债表外筹资 &'fER-
O (433)offer for sale 标价出售 <w^u^)iLy1
O (434)operating budget 经营预算 9o>D
Uc
O (435)operating lease 经营租赁 W Csf_1
O (436)operating statement 营业报表 Fqw4XR _`~
O (437)operation time 操作时间 zF`a:dD$d
O (438)operational control 经营控制 c~(61Sn]
O (439)operational gearing 经营杠杆 :L@ ;.s
O (440)operating plans 经营计划 5/n L[4Z
O (441)opportunity cost 机会成本 14'\@xJMM
O (442)order 定单 4ekwmw (ox
O (443)ordinary shares 普通股 1@ OpvO5
O (444)out-of-date cheque 过期支票 C1NU6iV^z
O (445)over capitalization 过分资本化 QtnNc!
,n
O (446)overhead 制造费用 imif[n+]}d
O (447)overhead absorption rate 制造费用分配率 ra'/~^9
O (448)overhead cost 制造费用 4\-11!'08
O (449)overtrading 超过营业资金的经营 W2X`%Tx0
P (450)paid cheque 已付支票 5?$MZaT
P (451)paid-up share capital 认定股本 }MOXJb @
P (452)parent company 母公司 a,oTU \m
C
P (453)pareto distribution 帕累托分布 \Vx^u }3O
P (454)participating preference shares 参与优先股 x"q]~u<rB
P (455)partnership 合伙 NC~?4F[
P (456)payable ledger 应付款项账户
TQc k$&
P (457)payback 回收期 {*+J`H_G2a
P (458)payments and receipts account 收入和支出报表 `D%i`"~Lf&
P (459)payments withheld 保留款额 -OJ <Lf+"=
P (460)payroll 工资单 *>W<n1r@]
P (461)payroll analysis 工资分析 GPLop/6
P (462)percentage profit on turnover 利润对营业额比率 TXi|
P (463)period cost 期间成本 z"mVE T
P (464)perpetual inventory 永续盘存 BO*)cLQ
P (465)personal account 记名账户 ;l!< A
P (466)PEPT 项目评审法 gf>H-718F
P (467)petty cash account 备用金账户 PM TrG78p*
P (468)petty cash voucher 备用金凭证 "mBM<rEn*
P (469)physical inventory 实地盘存 8zHx$g
P (470)planning 计划 H8w[{'Mei
P (471)planning horizon 计划时限
