N (428)number of days stock 存货周转天数 j?( c}!}
N (429)number of weeks stock 存货周转周数 _ ~|Q4AJ
O (430)objective classification 客体分类 kr#I{gF
O (431)obsolescence 陈旧 5|CzX X#U
O (432)off balance sheet finance 资产负债表外筹资 INOH{`}Ew
O (433)offer for sale 标价出售 B0v|{C
O (434)operating budget 经营预算 D {>\- ]\
O (435)operating lease 经营租赁 NJ<N %hcjK
O (436)operating statement 营业报表 (e(Rr 4
O (437)operation time 操作时间 #7+]%;h
O (438)operational control 经营控制 rxs8De
O (439)operational gearing 经营杠杆 A hR0zg
O (440)operating plans 经营计划 bCzdszvg3
O (441)opportunity cost 机会成本 q=njKC
O (442)order 定单 au}s=ua~i
O (443)ordinary shares 普通股 Ym '7vW#~
O (444)out-of-date cheque 过期支票 M</Wd{.g"
O (445)over capitalization 过分资本化 (oF-O{
O (446)overhead 制造费用 {(%~i3 7
O (447)overhead absorption rate 制造费用分配率 wsq LXZI
O (448)overhead cost 制造费用 uN y!< u
O (449)overtrading 超过营业资金的经营 5.
dl>,
P (450)paid cheque 已付支票 <z',]hy
P (451)paid-up share capital 认定股本 e^=NL>V6p
P (452)parent company 母公司 X CzXS .
P (453)pareto distribution 帕累托分布 :Z[(A"dA
P (454)participating preference shares 参与优先股 )&Mq,@
P (455)partnership 合伙 ZE qE$:
P (456)payable ledger 应付款项账户 O MvT;Vgg
P (457)payback 回收期 nW11wtiO.
P (458)payments and receipts account 收入和支出报表 e]+7D E
P (459)payments withheld 保留款额 2Q}7fht
P (460)payroll 工资单 bfhz?,b
P (461)payroll analysis 工资分析 ).Q[!lly
P (462)percentage profit on turnover 利润对营业额比率 rEmwKZ F'
P (463)period cost 期间成本 3+%nn+m
P (464)perpetual inventory 永续盘存 QhsVIta
P (465)personal account 记名账户 J
B(<.E 2
P (466)PEPT 项目评审法 QypZH"N p
P (467)petty cash account 备用金账户 S_$nCyaH2
P (468)petty cash voucher 备用金凭证 !O 8.#+
P (469)physical inventory 实地盘存 Gp8psH
P (470)planning 计划 %P;[fJ
`G
P (471)planning horizon 计划时限
