N (428)number of days stock 存货周转天数 J }jK_
N (429)number of weeks stock 存货周转周数 {
N)\It
O (430)objective classification 客体分类 Ez?vJD d
O (431)obsolescence 陈旧 t8i"f L
O (432)off balance sheet finance 资产负债表外筹资 lU Uq|Qr
O (433)offer for sale 标价出售 6i.'S5.
O (434)operating budget 经营预算 UgJlXB|a%2
O (435)operating lease 经营租赁 kjNA~{
O (436)operating statement 营业报表 ?[R
G8,B
O (437)operation time 操作时间 #Yw^n?~~
O (438)operational control 经营控制 >-X& /i
O (439)operational gearing 经营杠杆 Lom%eoH)
O (440)operating plans 经营计划 N#7 ] xL
O (441)opportunity cost 机会成本 H7Y}qP5 X
O (442)order 定单 $k'f)E
O (443)ordinary shares 普通股 f@LUp^ Z/v
O (444)out-of-date cheque 过期支票 T:)>Tcv}:
O (445)over capitalization 过分资本化 %M}zi'qQ?
O (446)overhead 制造费用 QMtt:f]?i
O (447)overhead absorption rate 制造费用分配率 #> CN,ei Z
O (448)overhead cost 制造费用 te6[^_k
O (449)overtrading 超过营业资金的经营 wW%I < M
P (450)paid cheque 已付支票 Lj~lfO
P (451)paid-up share capital 认定股本 J3:P/n&
P (452)parent company 母公司 ` t6lnO
P (453)pareto distribution 帕累托分布 EHzZ9zH\
P (454)participating preference shares 参与优先股 u`bWn
P (455)partnership 合伙 _
<>+Dk&
P (456)payable ledger 应付款项账户 UBqK$2
#
P (457)payback 回收期 'F o nn
P (458)payments and receipts account 收入和支出报表 {_q2kk
P (459)payments withheld 保留款额 T{)!>)
P (460)payroll 工资单 an5Ss@<4AA
P (461)payroll analysis 工资分析 H hqqJEp0
P (462)percentage profit on turnover 利润对营业额比率 #m$H'O[WG\
P (463)period cost 期间成本 d\) v62
P
P (464)perpetual inventory 永续盘存 aNq Vs|H
P (465)personal account 记名账户 c'G\AbUVjE
P (466)PEPT 项目评审法 i se@,[!
P (467)petty cash account 备用金账户 OW-+23)sj
P (468)petty cash voucher 备用金凭证 qWanr7n]@
P (469)physical inventory 实地盘存 Ys<wWfW
P (470)planning 计划 |HG%o
3E]
P (471)planning horizon 计划时限
