N (428)number of days stock 存货周转天数 Cc=`:ED+
N (429)number of weeks stock 存货周转周数 Dr ;@)
O (430)objective classification 客体分类 z_zr3XR9
O (431)obsolescence 陈旧 O9opX\9
O (432)off balance sheet finance 资产负债表外筹资 -i58FJ`B
O (433)offer for sale 标价出售 +%FG ti$[
O (434)operating budget 经营预算 4 0Du*5M
O (435)operating lease 经营租赁 ~2pctqMA
O (436)operating statement 营业报表 %
$
5hC9
O (437)operation time 操作时间 sI~{it#
O (438)operational control 经营控制 4b 4nFRnH
O (439)operational gearing 经营杠杆 b2Ct^`|M5
O (440)operating plans 经营计划 2lGq6Au:
O (441)opportunity cost 机会成本 QutQG
O (442)order 定单 bJ9>,,D
O (443)ordinary shares 普通股 \
X uu|]
O (444)out-of-date cheque 过期支票 50
CU|
O (445)over capitalization 过分资本化 r| &qXb x
O (446)overhead 制造费用 /P,J);Y
O (447)overhead absorption rate 制造费用分配率 -0>@jfP^D
O (448)overhead cost 制造费用 ~_R=2t{u _
O (449)overtrading 超过营业资金的经营 qw nC{
P (450)paid cheque 已付支票 qgu.c`GmW
P (451)paid-up share capital 认定股本 ?p/i}28=y
P (452)parent company 母公司 GXsHc,
P (453)pareto distribution 帕累托分布 Fm*O&6W\@A
P (454)participating preference shares 参与优先股 Pj+XKDV]T
P (455)partnership 合伙 sR #( \
P (456)payable ledger 应付款项账户 S9mj/GpL3
P (457)payback 回收期 Wvcj\2'yd
P (458)payments and receipts account 收入和支出报表 C,K P! B{
P (459)payments withheld 保留款额 Nn%{K a
P (460)payroll 工资单 f4 uK_{
P (461)payroll analysis 工资分析 @
j' I
P (462)percentage profit on turnover 利润对营业额比率 [Q)lJTs
P (463)period cost 期间成本 Q~uj:A]n<
P (464)perpetual inventory 永续盘存 51 4;!Q4K
P (465)personal account 记名账户 TC ^EyjD
P (466)PEPT 项目评审法 RM,r0Kv17Y
P (467)petty cash account 备用金账户 h4ZrD:D0\
P (468)petty cash voucher 备用金凭证 z )k\p'0"
P (469)physical inventory 实地盘存 2TY|)ltsF
P (470)planning 计划 BLfoU _Z
P (471)planning horizon 计划时限
