N (428)number of days stock 存货周转天数 I ) /7M}t`
N (429)number of weeks stock 存货周转周数 )tQ6rd'
O (430)objective classification 客体分类 9^*
YYK
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O (431)obsolescence 陈旧 )KhVUFS1
O (432)off balance sheet finance 资产负债表外筹资 ~5dq5_
O (433)offer for sale 标价出售 }eRG$)'
O (434)operating budget 经营预算 z ex.0OT;
O (435)operating lease 经营租赁 zZ0V6T}
O (436)operating statement 营业报表 6f9<&dCK
O (437)operation time 操作时间 nVA'O
O (438)operational control 经营控制 c5+lm}R ?
O (439)operational gearing 经营杠杆 w^6N
:]d
O (440)operating plans 经营计划 IMw)X0z
O (441)opportunity cost 机会成本 0ao Hv
O (442)order 定单 mSw?iL
O (443)ordinary shares 普通股 bc}OmPE
O (444)out-of-date cheque 过期支票 Wk#-LkI
O (445)over capitalization 过分资本化 ${ ,eQ\
O (446)overhead 制造费用 f]65iE?x
O (447)overhead absorption rate 制造费用分配率 ]8nm9qmF<
O (448)overhead cost 制造费用 g;Q^_4@
O (449)overtrading 超过营业资金的经营 tpzdYokh >
P (450)paid cheque 已付支票 [ |O6n"'
P (451)paid-up share capital 认定股本 y:zT1I@>
P (452)parent company 母公司 Dk6\p~q
P (453)pareto distribution 帕累托分布 -2Cf)>`v
P (454)participating preference shares 参与优先股 K T72D
P (455)partnership 合伙 aT1 W] i
P (456)payable ledger 应付款项账户 ^`5Yxpz
P (457)payback 回收期 yk6UuI^/
P (458)payments and receipts account 收入和支出报表 r>@/XYK&\
P (459)payments withheld 保留款额 ;//q jo
P (460)payroll 工资单 {!bJ.O
l
P (461)payroll analysis 工资分析 {NqGWkGt*b
P (462)percentage profit on turnover 利润对营业额比率 *fX)=?h56
P (463)period cost 期间成本 /s_$CSiB
P (464)perpetual inventory 永续盘存 qz SI cI
P (465)personal account 记名账户 }H^^v[4
P (466)PEPT 项目评审法 #$)rwm.jW?
P (467)petty cash account 备用金账户 V]cY+4
Y
P (468)petty cash voucher 备用金凭证 rmoEc]kt]
P (469)physical inventory 实地盘存 /k Vc7 LC
P (470)planning 计划 R6.#gb8^oS
P (471)planning horizon 计划时限
