N (428)number of days stock 存货周转天数 0;tu}]jnN
N (429)number of weeks stock 存货周转周数 ) *nZ6Cg'
O (430)objective classification 客体分类 Eu2(#z 6eW
O (431)obsolescence 陈旧 r;@"s
g
O (432)off balance sheet finance 资产负债表外筹资 h.4FY<
O (433)offer for sale 标价出售 ui<Mnm_T;d
O (434)operating budget 经营预算 }.r)
O (435)operating lease 经营租赁 O PJ(ub
O (436)operating statement 营业报表 BY>]6SrP
O (437)operation time 操作时间 Sv t%*j
O (438)operational control 经营控制 W<T
Ui51Y
O (439)operational gearing 经营杠杆 BE)&.}l
O (440)operating plans 经营计划 z C 7 b
O (441)opportunity cost 机会成本 349BQ5ND
O (442)order 定单 ~mC>G 4y$a
O (443)ordinary shares 普通股 }#phN n
6
O (444)out-of-date cheque 过期支票 [ i8Ju
O (445)over capitalization 过分资本化 g4&f2D5
O (446)overhead 制造费用 <{IeCir
O (447)overhead absorption rate 制造费用分配率 ZD x1v_xr
O (448)overhead cost 制造费用 kJpr:4;@_
O (449)overtrading 超过营业资金的经营 ?D[' >Rzu
P (450)paid cheque 已付支票 hq ?F8 1
P (451)paid-up share capital 认定股本 <z8z\4Hz
P (452)parent company 母公司 g "v6UZ\
P (453)pareto distribution 帕累托分布 EAV6qW\r5]
P (454)participating preference shares 参与优先股 :; K Q]<
P (455)partnership 合伙 z-^/<u1p
P (456)payable ledger 应付款项账户 e,
}{$HStZ
P (457)payback 回收期 &Xh=bM'/%m
P (458)payments and receipts account 收入和支出报表 ~toR)=Yv
P (459)payments withheld 保留款额 {hVc,\A
P (460)payroll 工资单 ";TqYk=-
P (461)payroll analysis 工资分析 ]T._TZ"
P (462)percentage profit on turnover 利润对营业额比率 1pP q)}=+
P (463)period cost 期间成本 T[ kS;-x
P (464)perpetual inventory 永续盘存 5I[6 "o0
P (465)personal account 记名账户 8 @r>`c
P (466)PEPT 项目评审法 @./ @"mR<
P (467)petty cash account 备用金账户
pER[^LH_)
P (468)petty cash voucher 备用金凭证 `a5,5}7v%`
P (469)physical inventory 实地盘存 6W9lKD_i
P (470)planning 计划 jJAr #|
P (471)planning horizon 计划时限
