N (428)number of days stock 存货周转天数 k3 9;7J
N (429)number of weeks stock 存货周转周数 A 4|a{\|$
O (430)objective classification 客体分类 mo3HUXf}8
O (431)obsolescence 陈旧 _"%-=^_
O (432)off balance sheet finance 资产负债表外筹资 vwQ6=
O (433)offer for sale 标价出售 q--;5"=S
O (434)operating budget 经营预算 u~
^d5["T
O (435)operating lease 经营租赁 |nj,]pA
O (436)operating statement 营业报表 z c#aQ.
O (437)operation time 操作时间 Vnq&lz%QqC
O (438)operational control 经营控制 7vs>PV
O (439)operational gearing 经营杠杆 dg]: JU
O (440)operating plans 经营计划 <O?UC/$)7
O (441)opportunity cost 机会成本 | sio:QP
O (442)order 定单 OmX(3>:9
O (443)ordinary shares 普通股 Od
:, r
O (444)out-of-date cheque 过期支票 eE-
@dU?
O (445)over capitalization 过分资本化 T"$yh2t SY
O (446)overhead 制造费用 /"<o""<]
O (447)overhead absorption rate 制造费用分配率 -F| C6m!
O (448)overhead cost 制造费用 ^8yhx-mgb
O (449)overtrading 超过营业资金的经营 hzjEO2
P (450)paid cheque 已付支票 mN:p=.&
<
P (451)paid-up share capital 认定股本 AlRng& o~
P (452)parent company 母公司 XZFM|=%X
P (453)pareto distribution 帕累托分布 k9<P]%
P (454)participating preference shares 参与优先股 AGxG*Ku Z
P (455)partnership 合伙 JH; \wfr D
P (456)payable ledger 应付款项账户 7R=cxD&
P (457)payback 回收期 k/ 9S
P (458)payments and receipts account 收入和支出报表 gjVKk
P (459)payments withheld 保留款额 -q.tU*xf'
P (460)payroll 工资单 Gw oN=
P (461)payroll analysis 工资分析 ;:l\_b'Z}
P (462)percentage profit on turnover 利润对营业额比率 Yw\PmRL"p
P (463)period cost 期间成本 2& l~8,
P (464)perpetual inventory 永续盘存 2%Y]M%P
P (465)personal account 记名账户 ZsP
T!l,
P (466)PEPT 项目评审法 C&vU Za[p
P (467)petty cash account 备用金账户 Y
&Sk/8
P (468)petty cash voucher 备用金凭证 'bXm,Ed
P (469)physical inventory 实地盘存 A%pBvULH
P (470)planning 计划 *3A[C-1~.
P (471)planning horizon 计划时限
