N (428)number of days stock 存货周转天数 rF
j)5~
N (429)number of weeks stock 存货周转周数 *R~(:z>>
O (430)objective classification 客体分类 /;(%X d&:
O (431)obsolescence 陈旧 C?c -V,
O (432)off balance sheet finance 资产负债表外筹资 YF[! Hpzq
O (433)offer for sale 标价出售 aPP<W|Cmo2
O (434)operating budget 经营预算 ~uD;_Y=u)r
O (435)operating lease 经营租赁 Q )|LiCR,
O (436)operating statement 营业报表 keq[ 6Lv
O (437)operation time 操作时间 W3-Rs&se
O (438)operational control 经营控制 06
W=(fY
O (439)operational gearing 经营杠杆 eVK<%r=
O (440)operating plans 经营计划 YKS'#F2
O (441)opportunity cost 机会成本 5FR#_}k]_F
O (442)order 定单 "=RoI
O (443)ordinary shares 普通股 g!|E! \p
O (444)out-of-date cheque 过期支票 rM?Dp2
O (445)over capitalization 过分资本化 nQYS{`hk
O (446)overhead 制造费用 YQ`#C #Wb
O (447)overhead absorption rate 制造费用分配率 n^(yW
O (448)overhead cost 制造费用 b2@ x(5#
O (449)overtrading 超过营业资金的经营 =$z$VbBv
P (450)paid cheque 已付支票 ^~IcQ!j/5
P (451)paid-up share capital 认定股本 s^X/
Om
P (452)parent company 母公司 %T*+t" \)
P (453)pareto distribution 帕累托分布 u9^;~i,
P (454)participating preference shares 参与优先股 H;!hp0y
P (455)partnership 合伙 t >`LO
P (456)payable ledger 应付款项账户 !'t
2
P (457)payback 回收期 g ~["O!K3
P (458)payments and receipts account 收入和支出报表 5pyvs ;As
P (459)payments withheld 保留款额 nR'EuI~(}
P (460)payroll 工资单 JfINAaboi
P (461)payroll analysis 工资分析 /!uBk3x:
P (462)percentage profit on turnover 利润对营业额比率 8ch~UBq/
P (463)period cost 期间成本 7T;RX
rT
P (464)perpetual inventory 永续盘存 "J :NW_U
P (465)personal account 记名账户 % +"AF+c3r
P (466)PEPT 项目评审法 EUS]Se2
P (467)petty cash account 备用金账户 :DpK{$eCb
P (468)petty cash voucher 备用金凭证 s;f u
P (469)physical inventory 实地盘存 RtM .}wv;
P (470)planning 计划 IL"#T KKv
P (471)planning horizon 计划时限
