N (428)number of days stock 存货周转天数 Cj -s
N (429)number of weeks stock 存货周转周数 $}9jv3>)
O (430)objective classification 客体分类
Aa
~W,
O (431)obsolescence 陈旧 nK>CPqB^(
O (432)off balance sheet finance 资产负债表外筹资 Coi[cfg0
O (433)offer for sale 标价出售 {L-^J`> G
O (434)operating budget 经营预算 ,aP6ct
O (435)operating lease 经营租赁 1 G>Ud6(3<
O (436)operating statement 营业报表 1d5%(:@
O (437)operation time 操作时间 Sdu\4;(
O (438)operational control 经营控制 (GJtTp~2C4
O (439)operational gearing 经营杠杆 HpnF,4A>
O (440)operating plans 经营计划 l_g$6 \&|
O (441)opportunity cost 机会成本 U
=Ps#
O (442)order 定单 ]
ZV[}7I.
O (443)ordinary shares 普通股 CMj =4e
O (444)out-of-date cheque 过期支票 ;UQGi}?CD
O (445)over capitalization 过分资本化 +kL7"
O (446)overhead 制造费用
^^a6 (b
O (447)overhead absorption rate 制造费用分配率 K*~{M+lU7
O (448)overhead cost 制造费用 cl& w /OJ#
O (449)overtrading 超过营业资金的经营 I\l&'Q^0@
P (450)paid cheque 已付支票 :""H yj
Y!
P (451)paid-up share capital 认定股本 6}"%>9
P (452)parent company 母公司 uo"< }>iJ
P (453)pareto distribution 帕累托分布 ]
K$YtM^
P (454)participating preference shares 参与优先股 &Hoc`u
P (455)partnership 合伙 m#_BF#
P (456)payable ledger 应付款项账户 IWv 9!lW
P (457)payback 回收期 .9J^\%JD
P (458)payments and receipts account 收入和支出报表 Zx ebv# 4
P (459)payments withheld 保留款额 )z [C=
P (460)payroll 工资单 <T oS&
P (461)payroll analysis 工资分析 ;s +/'(*
P (462)percentage profit on turnover 利润对营业额比率 Y{}
ub]i
P (463)period cost 期间成本 #(^<qr
P (464)perpetual inventory 永续盘存 R{g=
N%O
P (465)personal account 记名账户 A8%
e _XA
P (466)PEPT 项目评审法 , $ 7 -SN
P (467)petty cash account 备用金账户 X ZE(& (s
P (468)petty cash voucher 备用金凭证 )OI}IWDl
P (469)physical inventory 实地盘存 { DYY9MG8
P (470)planning 计划 C[7!pd
P (471)planning horizon 计划时限
