N (428)number of days stock 存货周转天数 b ):aqRwP
N (429)number of weeks stock 存货周转周数 6':Egh[;
O (430)objective classification 客体分类 pF8+<
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O (431)obsolescence 陈旧 3preBs#i
O (432)off balance sheet finance 资产负债表外筹资 Dca,IaT'
O (433)offer for sale 标价出售 [ ;
ZC_fD
O (434)operating budget 经营预算 /N ob S'd
O (435)operating lease 经营租赁 #E B
Rc4>,
O (436)operating statement 营业报表 joZd
O (437)operation time 操作时间 PAx R?2m{
O (438)operational control 经营控制 b *{U O
O (439)operational gearing 经营杠杆 ]D=fvvST
O (440)operating plans 经营计划 n[
# **s
O (441)opportunity cost 机会成本 W/CZ/Mc
O (442)order 定单 ^!n|j]aw
O (443)ordinary shares 普通股 W
)Ps2
O (444)out-of-date cheque 过期支票 J8Vzf$t};
O (445)over capitalization 过分资本化 =qL^#h83y
O (446)overhead 制造费用 >J)4e~9EJ2
O (447)overhead absorption rate 制造费用分配率 %=\*OIhl
O (448)overhead cost 制造费用 EQ|Wk e
O (449)overtrading 超过营业资金的经营 `>)pqI%L[g
P (450)paid cheque 已付支票 ?I"?J/zm
P (451)paid-up share capital 认定股本 {y%@1q%"
P (452)parent company 母公司 kc} |L9
P (453)pareto distribution 帕累托分布 >g@@ yR,
P (454)participating preference shares 参与优先股 )@y7 qb
P (455)partnership 合伙 OK47Q{.gh
P (456)payable ledger 应付款项账户 =A$ d)&
P (457)payback 回收期 6E^9>
P (458)payments and receipts account 收入和支出报表 x-4d VKE*z
P (459)payments withheld 保留款额 #C
B Kt,
P (460)payroll 工资单 0[N1SY\lj
P (461)payroll analysis 工资分析 (N)>?r@n`
P (462)percentage profit on turnover 利润对营业额比率 Ae"|a_>fMI
P (463)period cost 期间成本 lIO#)>
P (464)perpetual inventory 永续盘存 GZY:EHuz[
P (465)personal account 记名账户 d 3#e7rQ
8
P (466)PEPT 项目评审法 a$bE2'cb
P (467)petty cash account 备用金账户 "QD>:G;u
P (468)petty cash voucher 备用金凭证 ~@[<y1g?nG
P (469)physical inventory 实地盘存 uss!E!_%,
P (470)planning 计划 t%f>*} *P*
P (471)planning horizon 计划时限
