N (428)number of days stock 存货周转天数 d \v1R-V
N (429)number of weeks stock 存货周转周数 c Mp#_\B
O (430)objective classification 客体分类 |kh7F0';"
O (431)obsolescence 陈旧 6_kv~`"t Z
O (432)off balance sheet finance 资产负债表外筹资 g! DJ W
O (433)offer for sale 标价出售 M
A
O (434)operating budget 经营预算 -]k v M
O (435)operating lease 经营租赁 |58xR.S'g
O (436)operating statement 营业报表 6#(==}Sm+
O (437)operation time 操作时间 I::|d,bR!
O (438)operational control 经营控制
~X! Z+Vg
O (439)operational gearing 经营杠杆 r: M>/Z/
O (440)operating plans 经营计划 + Un(VTD
O (441)opportunity cost 机会成本 3
G_0DS
O (442)order 定单 aGq1 YOD[$
O (443)ordinary shares 普通股 VHqHG`}:
O (444)out-of-date cheque 过期支票 f v/Nf
"
O (445)over capitalization 过分资本化 D,
P{ ,/
O (446)overhead 制造费用 z~ (3S8$
O (447)overhead absorption rate 制造费用分配率 Dbl+izF3
O (448)overhead cost 制造费用 _T\cJcWf
O (449)overtrading 超过营业资金的经营 _kX q0~
P (450)paid cheque 已付支票 =bJ7!&
P (451)paid-up share capital 认定股本 W!t =9i
P (452)parent company 母公司 V;29ieE!
P (453)pareto distribution 帕累托分布 h yK&)y?~
P (454)participating preference shares 参与优先股 fs\A(
]`$
P (455)partnership 合伙 1s/54
8wu
P (456)payable ledger 应付款项账户 _9 :r4|S
P (457)payback 回收期 h5<eU;Rw+
P (458)payments and receipts account 收入和支出报表 RG_.0'5=hc
P (459)payments withheld 保留款额 xtO#reL"q?
P (460)payroll 工资单 Fj4>)!^kM
P (461)payroll analysis 工资分析 #pcgfV l
P (462)percentage profit on turnover 利润对营业额比率 {; vLM*
'
P (463)period cost 期间成本 gE: ?C2
P (464)perpetual inventory 永续盘存 zd|n!3;
P (465)personal account 记名账户 0T
Wd.+
P (466)PEPT 项目评审法 `3yK< -
P (467)petty cash account 备用金账户 HT
."J
P (468)petty cash voucher 备用金凭证 Q>(a JF
P (469)physical inventory 实地盘存 S`8Iu[Ma
P (470)planning 计划 "fu:hHq
P (471)planning horizon 计划时限
