N (428)number of days stock 存货周转天数 w' E(9 gV
N (429)number of weeks stock 存货周转周数 E J(36h
O (430)objective classification 客体分类 6_:I~TTX
O (431)obsolescence 陈旧 5'
( T*"
O (432)off balance sheet finance 资产负债表外筹资 `~z[Hj=2
O (433)offer for sale 标价出售 =X9fn
O (434)operating budget 经营预算 y)"rh /;
O (435)operating lease 经营租赁 n
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O (436)operating statement 营业报表 wJD'q\ n
O (437)operation time 操作时间 sF>O=F-7
O (438)operational control 经营控制 IEfYg( c0U
O (439)operational gearing 经营杠杆 9c%CCZ
O (440)operating plans 经营计划 Xmi~fie
O (441)opportunity cost 机会成本 9 J?lNq
O (442)order 定单 ik #Wlz` 4
O (443)ordinary shares 普通股 +u&[ j/
O (444)out-of-date cheque 过期支票 na|sKE;{
O (445)over capitalization 过分资本化 !FD d5 CS
O (446)overhead 制造费用 P*H0Hwn;
O (447)overhead absorption rate 制造费用分配率 ~> N63I6
O (448)overhead cost 制造费用 r6kJV4I=re
O (449)overtrading 超过营业资金的经营 qZ4)) X
P (450)paid cheque 已付支票 B
gn%d4W;G
P (451)paid-up share capital 认定股本 G$2@N6
P (452)parent company 母公司 t|mK5aR4
P (453)pareto distribution 帕累托分布 e`:^ 7$
P (454)participating preference shares 参与优先股 `lQ
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P (455)partnership 合伙 0
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P (456)payable ledger 应付款项账户 r<4j;"lQK
P (457)payback 回收期 fERO(o
P (458)payments and receipts account 收入和支出报表 vQ]d?Tp
P (459)payments withheld 保留款额 z:$ibk4#h
P (460)payroll 工资单 eWN g?*/
P (461)payroll analysis 工资分析 iP kCuLQ}
P (462)percentage profit on turnover 利润对营业额比率 #l g R"%
P (463)period cost 期间成本
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P (464)perpetual inventory 永续盘存 ];lZ:g T
P (465)personal account 记名账户 M9afg$;.xe
P (466)PEPT 项目评审法 c#>(8#'.U
P (467)petty cash account 备用金账户 2 2=sh;y+2
P (468)petty cash voucher 备用金凭证 g8l6bh$}
P (469)physical inventory 实地盘存 P%H Dz
P (470)planning 计划 !\[JWN@v
P (471)planning horizon 计划时限
