N (428)number of days stock 存货周转天数 93VbB[w~7F
N (429)number of weeks stock 存货周转周数 zL!}YR@&u"
O (430)objective classification 客体分类 b!4Z~d0=
O (431)obsolescence 陈旧 q@&6&cd
O (432)off balance sheet finance 资产负债表外筹资 {2.zzev'
O (433)offer for sale 标价出售 #ZyY(S1.
O (434)operating budget 经营预算 6Z#$(oC
O (435)operating lease 经营租赁 !O 0{ .k
O (436)operating statement 营业报表 )}$]~
f4R
O (437)operation time 操作时间 2DNB?,uP,'
O (438)operational control 经营控制 x8!uI)#tS
O (439)operational gearing 经营杠杆 QAzwNXE+
O (440)operating plans 经营计划 c5(4rT{(m
O (441)opportunity cost 机会成本 -q30tO.
O (442)order 定单 u?rs6A[h#
O (443)ordinary shares 普通股 0.kC|
O (444)out-of-date cheque 过期支票
G{74o8
O (445)over capitalization 过分资本化 |,Kk#`lW<f
O (446)overhead 制造费用 ~%L=<TBAc
O (447)overhead absorption rate 制造费用分配率 ] ^53Qbrv
O (448)overhead cost 制造费用 |OiM(E(
O (449)overtrading 超过营业资金的经营 T STkMlCG
P (450)paid cheque 已付支票 j6WDh}#
P (451)paid-up share capital 认定股本 N4l} 5(e
P (452)parent company 母公司
]&OI.p
P (453)pareto distribution 帕累托分布 YYhN>d$
P (454)participating preference shares 参与优先股 #T=e p0
P (455)partnership 合伙 (#BOcx5J]
P (456)payable ledger 应付款项账户 A|( !\J0
P (457)payback 回收期 BtrMv6
P (458)payments and receipts account 收入和支出报表 Q`!^EyRA:^
P (459)payments withheld 保留款额 DQ@M?~1hp
P (460)payroll 工资单 n_(f "U v
P (461)payroll analysis 工资分析
PqMu2 e
P (462)percentage profit on turnover 利润对营业额比率 ~^PNMZk
P (463)period cost 期间成本 Dy*K;e-+
P (464)perpetual inventory 永续盘存
z.|[g$F
P (465)personal account 记名账户 3^iVDbAW{
P (466)PEPT 项目评审法 ZnBGNr
P (467)petty cash account 备用金账户 p fR~?jYzm
P (468)petty cash voucher 备用金凭证 A
^t _"J
P (469)physical inventory 实地盘存 L}7 TM:%
P (470)planning 计划 .u'MMe>^
P (471)planning horizon 计划时限
