N (428)number of days stock 存货周转天数 t=i/xG: 5
N (429)number of weeks stock 存货周转周数 }'TTtV:Q
O (430)objective classification 客体分类 {S *!B
O (431)obsolescence 陈旧 Mb/L~gd "
O (432)off balance sheet finance 资产负债表外筹资 gH'_ymT=
3
O (433)offer for sale 标价出售 #d% vT!Bz~
O (434)operating budget 经营预算 .uKx>YB}
O (435)operating lease 经营租赁 AFm,CINa
O (436)operating statement 营业报表 \
6:>{0\
O (437)operation time 操作时间 F@1d%c
O (438)operational control 经营控制 {y b D
O (439)operational gearing 经营杠杆 Pcdf$a"`
O (440)operating plans 经营计划 U{}!y3[wK
O (441)opportunity cost 机会成本 l bS?/f
O (442)order 定单 "5} %" -#
O (443)ordinary shares 普通股 ]~ 8v^A7u
O (444)out-of-date cheque 过期支票 &n|*uLn
O (445)over capitalization 过分资本化 [sj VRW-
O (446)overhead 制造费用 88g47>{X
O (447)overhead absorption rate 制造费用分配率 (z2Z)_6L*L
O (448)overhead cost 制造费用 MRs,l'
O (449)overtrading 超过营业资金的经营 ?q!FG(
P (450)paid cheque 已付支票 } L <,eV
P (451)paid-up share capital 认定股本 [O_^MA,z
P (452)parent company 母公司 V&[eSVY?
P (453)pareto distribution 帕累托分布 l4 "\) ];
P (454)participating preference shares 参与优先股 B+Z13;} B
P (455)partnership 合伙 k2p'G ')H
P (456)payable ledger 应付款项账户 Vho0e V=
P (457)payback 回收期 |1l&@#j!2
P (458)payments and receipts account 收入和支出报表 `
8UWE {
P (459)payments withheld 保留款额 DbtF~`3, .
P (460)payroll 工资单 8*s7m
P (461)payroll analysis 工资分析 Qn.[{ rw
P (462)percentage profit on turnover 利润对营业额比率 e:OyjG 5_
P (463)period cost 期间成本 $KX[Zu%
P (464)perpetual inventory 永续盘存 7~b!4x|Z
P (465)personal account 记名账户 " OL~ul5
P (466)PEPT 项目评审法 P'tMu6+)
P (467)petty cash account 备用金账户 Pz@/|&]
P (468)petty cash voucher 备用金凭证 :Q-oV8t{
P (469)physical inventory 实地盘存 @Tr&`Hi
P (470)planning 计划 O R
#7"
P (471)planning horizon 计划时限
