N (428)number of days stock 存货周转天数 r\"O8\
N (429)number of weeks stock 存货周转周数 "/?*F\5
O (430)objective classification 客体分类 <8 At = U
O (431)obsolescence 陈旧 Rh %/xG#k
O (432)off balance sheet finance 资产负债表外筹资 6Bp{FOj:Ss
O (433)offer for sale 标价出售 sz wXr
O (434)operating budget 经营预算 [j0I}
+@4H
O (435)operating lease 经营租赁 fwRlqfi
O (436)operating statement 营业报表 +2w54X%?M
O (437)operation time 操作时间 l1N{ ujM
O (438)operational control 经营控制 :u{0
M&
O (439)operational gearing 经营杠杆 =D4EPfQn1
O (440)operating plans 经营计划 685o1c|
O (441)opportunity cost 机会成本 #~.i\|VL
O (442)order 定单 Q [p 0bD:
O (443)ordinary shares 普通股 E m@h 5V
O (444)out-of-date cheque 过期支票 k&DH QvfB
O (445)over capitalization 过分资本化 Prhq ~oI4
O (446)overhead 制造费用 @U:T}5)wc
O (447)overhead absorption rate 制造费用分配率 z>i
D
O (448)overhead cost 制造费用 o oIMN =
O (449)overtrading 超过营业资金的经营 %MP s}B
P (450)paid cheque 已付支票 &U xN.vl
P (451)paid-up share capital 认定股本 Ytx+7OLe
P (452)parent company 母公司 FzpWT-jnDd
P (453)pareto distribution 帕累托分布 {zUc*9
P (454)participating preference shares 参与优先股 ["Q8`vV0WO
P (455)partnership 合伙 }C7tlA8,7
P (456)payable ledger 应付款项账户 Bw*z4qb{yH
P (457)payback 回收期 G-3.-
P (458)payments and receipts account 收入和支出报表 9$Mi/eLG2N
P (459)payments withheld 保留款额 ~~zw[#'
P (460)payroll 工资单 $hSu~}g
P (461)payroll analysis 工资分析 e^Xij Id.
P (462)percentage profit on turnover 利润对营业额比率 h;4g#|,
P (463)period cost 期间成本 sp**
Sg)
P (464)perpetual inventory 永续盘存
A ]
U]
P (465)personal account 记名账户 k #*|-?
P (466)PEPT 项目评审法 yekIw
P (467)petty cash account 备用金账户 @gi
Y
P (468)petty cash voucher 备用金凭证 UWn}0:6t
P (469)physical inventory 实地盘存 v[a#>!; s
P (470)planning 计划 EJWMr`zd n
P (471)planning horizon 计划时限
