N (428)number of days stock 存货周转天数 -$ (Jk<
N (429)number of weeks stock 存货周转周数 nVE9^')8V
O (430)objective classification 客体分类 6i .gyD
O (431)obsolescence 陈旧 ?38lHn`FyQ
O (432)off balance sheet finance 资产负债表外筹资 q2hFOm
O (433)offer for sale 标价出售 <a4 TO8
O (434)operating budget 经营预算 }pVTTs`
O (435)operating lease 经营租赁 `s|]"'rX
O (436)operating statement 营业报表 hfqqQ!,l!
O (437)operation time 操作时间 y}FZD? "
O (438)operational control 经营控制 {%C*{,#+8q
O (439)operational gearing 经营杠杆 Kz jC/1sd
O (440)operating plans 经营计划 VIC0}LT0R
O (441)opportunity cost 机会成本 K_~h*Yc
O (442)order 定单 +vW)vS[
O (443)ordinary shares 普通股 7Y m(n8
O (444)out-of-date cheque 过期支票 ZrO!L_ /
O (445)over capitalization 过分资本化 K
<4Kk3
O (446)overhead 制造费用 -`+<{NHv\
O (447)overhead absorption rate 制造费用分配率 ?WUF!Jk
O (448)overhead cost 制造费用 Ej=3/RBsV
O (449)overtrading 超过营业资金的经营 MZV_5i@:
P (450)paid cheque 已付支票 jCioE
P (451)paid-up share capital 认定股本 R\mR $\cS
P (452)parent company 母公司 3*ixlO:qGk
P (453)pareto distribution 帕累托分布 z ce`\ /:
P (454)participating preference shares 参与优先股 2o3EHZ+]cm
P (455)partnership 合伙 FOwnxYGVf
P (456)payable ledger 应付款项账户 P`$!@T0=
P (457)payback 回收期 WOLuw%
P (458)payments and receipts account 收入和支出报表 l[Q:}y
P (459)payments withheld 保留款额 >&,[H:
Z
P (460)payroll 工资单 G (iJi
P (461)payroll analysis 工资分析 g7\,{Bw#E
P (462)percentage profit on turnover 利润对营业额比率 omSM:f_~
P (463)period cost 期间成本 aE"[5*a
P (464)perpetual inventory 永续盘存 m2~&# c\
P (465)personal account 记名账户 t?c}L7ht
P (466)PEPT 项目评审法 Jzkq)]M
P (467)petty cash account 备用金账户 0AK,&nbF
P (468)petty cash voucher 备用金凭证 1'.7_EQ4T
P (469)physical inventory 实地盘存 uo\ .
7[1
P (470)planning 计划 k o;>#
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P (471)planning horizon 计划时限
