N (428)number of days stock 存货周转天数 wX6VapFboI
N (429)number of weeks stock 存货周转周数 v^aARIg
O (430)objective classification 客体分类 G4Zs(:a
O (431)obsolescence 陈旧 T/
CI?sn
O (432)off balance sheet finance 资产负债表外筹资 fCSM#3|,]
O (433)offer for sale 标价出售 J}7iXTh
O (434)operating budget 经营预算 @L%9NqE`O
O (435)operating lease 经营租赁 TqNEU<S/t
O (436)operating statement 营业报表 "h/{YjUS
O (437)operation time 操作时间 V8>%$O
sw
O (438)operational control 经营控制 >Au ]S `
O (439)operational gearing 经营杠杆 A/W-'%+`
O (440)operating plans 经营计划 L&qzX)
O (441)opportunity cost 机会成本 (9h{7<wD`
O (442)order 定单 C#X0Cn0ln
O (443)ordinary shares 普通股 G?)vqmJ%
O (444)out-of-date cheque 过期支票 = KwG;25hX
O (445)over capitalization 过分资本化 k/vE |
O (446)overhead 制造费用 5=
g{%X
O (447)overhead absorption rate 制造费用分配率 4 uv'l3
O (448)overhead cost 制造费用 I"E5XVC);
O (449)overtrading 超过营业资金的经营 [8/E ;h
P (450)paid cheque 已付支票 vrsO]ctI
P (451)paid-up share capital 认定股本 hu -fwBK
P (452)parent company 母公司 $4`RJ{ZJw]
P (453)pareto distribution 帕累托分布 EA 4a Z6%
P (454)participating preference shares 参与优先股 6uQ fe? aD
P (455)partnership 合伙 aWVJx@f
P (456)payable ledger 应付款项账户 :N#gNtC)b
P (457)payback 回收期 x%ZjGDF m
P (458)payments and receipts account 收入和支出报表
#.0^;M5Nh
P (459)payments withheld 保留款额 ^;B
vd!
P (460)payroll 工资单 v 709#/ cR
P (461)payroll analysis 工资分析 "4LYqDe
P (462)percentage profit on turnover 利润对营业额比率 ARW|wXh
yf
P (463)period cost 期间成本 F;jl0)fBR=
P (464)perpetual inventory 永续盘存 MpM-xz~
P (465)personal account 记名账户 2RKI M(~
P (466)PEPT 项目评审法 @B$ Y`eK\
P (467)petty cash account 备用金账户 mq~7v1kw
P (468)petty cash voucher 备用金凭证 xaWd
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P (469)physical inventory 实地盘存 7t\W{y
P (470)planning 计划 h2+vl @X
P (471)planning horizon 计划时限
