N (428)number of days stock 存货周转天数 tjWf`#tH>H
N (429)number of weeks stock 存货周转周数 r zO5 3\
O (430)objective classification 客体分类 }Q#3\z5
O (431)obsolescence 陈旧 h$U(1B
O (432)off balance sheet finance 资产负债表外筹资 UR' P,
O (433)offer for sale 标价出售 _gn`Y(c$%
O (434)operating budget 经营预算 K)_DaTmi)
O (435)operating lease 经营租赁 :@c\a99Kx
O (436)operating statement 营业报表 >21f%Z
O (437)operation time 操作时间 u0?,CQPL
O (438)operational control 经营控制 Z+M* z;
O (439)operational gearing 经营杠杆 kW.it5Z#
O (440)operating plans 经营计划 KL^hY
jC
O (441)opportunity cost 机会成本 E5`KUMZkq
O (442)order 定单 *)0-N!N#)
O (443)ordinary shares 普通股 5fuB((fd(
O (444)out-of-date cheque 过期支票 $`'Xb
O (445)over capitalization 过分资本化 j" ~gEGfK
O (446)overhead 制造费用 m0 [JiwPI
O (447)overhead absorption rate 制造费用分配率 HTw7l ]]
O (448)overhead cost 制造费用 2nkUvb%=
O (449)overtrading 超过营业资金的经营 e>~7 RN
P (450)paid cheque 已付支票 E@N& Y1t
P (451)paid-up share capital 认定股本 8TV
"9{
n
P (452)parent company 母公司 m |%ly
P (453)pareto distribution 帕累托分布 O$, bNu/g
P (454)participating preference shares 参与优先股 5rPK7Jh`B
P (455)partnership 合伙 )a0%62
P (456)payable ledger 应付款项账户 ! 1wf/C;=
P (457)payback 回收期 0.kQqy~5
P (458)payments and receipts account 收入和支出报表 _7 P#?:h
P (459)payments withheld 保留款额 yf@DaIG
P (460)payroll 工资单 j _p|>f<}
P (461)payroll analysis 工资分析 }Gi4`Es
P (462)percentage profit on turnover 利润对营业额比率 DB>.Uf"
P (463)period cost 期间成本 x-Ug(/!^
P (464)perpetual inventory 永续盘存 iW$f1=
i
P (465)personal account 记名账户 u~\I
P (466)PEPT 项目评审法 hJkF-yW
P (467)petty cash account 备用金账户 $#LR4 [Fq
P (468)petty cash voucher 备用金凭证 |a{~Im z{
P (469)physical inventory 实地盘存 w$j!89@)
P (470)planning 计划 f>kW\uC
P (471)planning horizon 计划时限
