N (428)number of days stock 存货周转天数 y7r T[f/J
N (429)number of weeks stock 存货周转周数 kd]CV7(7
O (430)objective classification 客体分类 FgrVXb_q
O (431)obsolescence 陈旧 )~ &gBX
O (432)off balance sheet finance 资产负债表外筹资 @de0)AJG6
O (433)offer for sale 标价出售 ukc
7Z
OQ
O (434)operating budget 经营预算 z }7}D !
O (435)operating lease 经营租赁 QP%Hwt]+
O (436)operating statement 营业报表 nII#uI /!q
O (437)operation time 操作时间 l%?4L/J)#
O (438)operational control 经营控制 c5 AaUza
O (439)operational gearing 经营杠杆 2dHsM'ze
O (440)operating plans 经营计划 UWK|_RT6SA
O (441)opportunity cost 机会成本 x
ju*
zmu
O (442)order 定单 {{>,c}O /
O (443)ordinary shares 普通股 }QQ 7jE
O (444)out-of-date cheque 过期支票 #T{)y
O (445)over capitalization 过分资本化 )54a' Hp
O (446)overhead 制造费用 )`ixT)
O (447)overhead absorption rate 制造费用分配率 v"mZy,u
O (448)overhead cost 制造费用 +uTl
Lu;MT
O (449)overtrading 超过营业资金的经营 I3'UrKKO
P (450)paid cheque 已付支票 jt9- v-
P (451)paid-up share capital 认定股本 /` nkz
P (452)parent company 母公司 ~Eb:
AC5
P (453)pareto distribution 帕累托分布 Zs-lN*u7.
P (454)participating preference shares 参与优先股 }; M@JMu,
P (455)partnership 合伙 %4V$')rek
P (456)payable ledger 应付款项账户 q@ ;1{
P (457)payback 回收期 .}Ys+d1b9c
P (458)payments and receipts account 收入和支出报表 B*Om\I
P (459)payments withheld 保留款额 ?E} gm>
P (460)payroll 工资单 V8&'
dhuG
P (461)payroll analysis 工资分析 bhbTloCR
P (462)percentage profit on turnover 利润对营业额比率 f1elzANy
P (463)period cost 期间成本 r ?<kWR?w
P (464)perpetual inventory 永续盘存 B9KB q $e
P (465)personal account 记名账户 fR+{gazk
n
P (466)PEPT 项目评审法 G -K{
P (467)petty cash account 备用金账户 U /~uu
P (468)petty cash voucher 备用金凭证 zxH<~ 2
P (469)physical inventory 实地盘存 }[drR(]`dO
P (470)planning 计划 %6Vb1?x
P (471)planning horizon 计划时限
