N (428)number of days stock 存货周转天数 i
B!h Ebz
N (429)number of weeks stock 存货周转周数 9oz (=R
O (430)objective classification 客体分类 m,gy9$
O (431)obsolescence 陈旧 `f6)Q`n
O (432)off balance sheet finance 资产负债表外筹资 <f.>jjwFE
O (433)offer for sale 标价出售 f*T)*R_
O (434)operating budget 经营预算 jq("D,
O (435)operating lease 经营租赁 x*R8^BA]pR
O (436)operating statement 营业报表 gF,[u
O (437)operation time 操作时间 +r-dr>&H@
O (438)operational control 经营控制 wsJ%*
eYf
O (439)operational gearing 经营杠杆 /y9J)lx
O (440)operating plans 经营计划 G V:$;
O (441)opportunity cost 机会成本 ^#BGA|
j
O (442)order 定单 m/<F 5R
O (443)ordinary shares 普通股 G_^iR-
O (444)out-of-date cheque 过期支票 dm,}Nbc91(
O (445)over capitalization 过分资本化 b$goF
}b'g
O (446)overhead 制造费用 Cl t5
O (447)overhead absorption rate 制造费用分配率 4P
4 Fo1
O (448)overhead cost 制造费用 5qd_>UHp
O (449)overtrading 超过营业资金的经营 5w,Z 7I8
P (450)paid cheque 已付支票 Q$3\ /mz
P (451)paid-up share capital 认定股本 hEv=T'*,K)
P (452)parent company 母公司
wTlK4R#
P (453)pareto distribution 帕累托分布 xI@$aTGq
P (454)participating preference shares 参与优先股 0eqi1;$b]
P (455)partnership 合伙 Xb=2/\}|f
P (456)payable ledger 应付款项账户 -3G 4vRIo
P (457)payback 回收期 H}sS4[z
P (458)payments and receipts account 收入和支出报表 0i5y(m&7
P (459)payments withheld 保留款额 tM^;
?HL]
P (460)payroll 工资单 1tc]rC4h
P (461)payroll analysis 工资分析 #*Yi4Cn<
P (462)percentage profit on turnover 利润对营业额比率 U/X|i /
P (463)period cost 期间成本 $(@o$%d
P (464)perpetual inventory 永续盘存 QE45!Zg
P (465)personal account 记名账户 cPq Dsl3
P (466)PEPT 项目评审法 xb9Pc.A[
P (467)petty cash account 备用金账户 .~. ``a
P (468)petty cash voucher 备用金凭证 4{;8:ax&w
P (469)physical inventory 实地盘存 {Ax)
[<i
P (470)planning 计划 =My}{n[
P (471)planning horizon 计划时限