N (428)number of days stock 存货周转天数 iX}EJD{f
N (429)number of weeks stock 存货周转周数
~u.CY
O (430)objective classification 客体分类 k: D<Q
O (431)obsolescence 陈旧 NU81 V0:jG
O (432)off balance sheet finance 资产负债表外筹资 L_O m<LO2
O (433)offer for sale 标价出售 r-=#C1eY&
O (434)operating budget 经营预算 C4ge_u#
O (435)operating lease 经营租赁 nD|Bo 9
O (436)operating statement 营业报表 _
HGbR/
O (437)operation time 操作时间 %vgn>A?]1
O (438)operational control 经营控制 TtlZum\
O (439)operational gearing 经营杠杆 t '* L,
O (440)operating plans 经营计划 `N;JM3 ck
O (441)opportunity cost 机会成本 pFhznH{0
O (442)order 定单 YDO#Q= q%
O (443)ordinary shares 普通股 ] vQ n*T"^
O (444)out-of-date cheque 过期支票 |G } qY5_
O (445)over capitalization 过分资本化 9/`T]s"
O (446)overhead 制造费用 @} qMI
O (447)overhead absorption rate 制造费用分配率 \K55|3~R
O (448)overhead cost 制造费用 kec t)=T(
O (449)overtrading 超过营业资金的经营 ~Cm_=[
P (450)paid cheque 已付支票 U%_B
gLwy%
P (451)paid-up share capital 认定股本 PIl:z?q({
P (452)parent company 母公司 [Q6PFdQ_JT
P (453)pareto distribution 帕累托分布 ;5M I
8
P (454)participating preference shares 参与优先股 =[`B -?
P (455)partnership 合伙 Gg8F>y<[R
P (456)payable ledger 应付款项账户
~p<w>C9
P (457)payback 回收期 /5pVzv+rm
P (458)payments and receipts account 收入和支出报表 Sjv_% C $
P (459)payments withheld 保留款额 c7Jfo
x
V
P (460)payroll 工资单 SN' j?-
P (461)payroll analysis 工资分析 7M7sq-n5z
P (462)percentage profit on turnover 利润对营业额比率 nF`_3U8e
P (463)period cost 期间成本 !E#FzY!}Pl
P (464)perpetual inventory 永续盘存 bW-9YXj%
P (465)personal account 记名账户 `r+zNJ@q
P (466)PEPT 项目评审法 v4OroG =^
P (467)petty cash account 备用金账户 f0S$p
R
P (468)petty cash voucher 备用金凭证 rv ouE:
P (469)physical inventory 实地盘存 NU"Ld
+gw
P (470)planning 计划 |ZC@l^a7
P (471)planning horizon 计划时限
