N (428)number of days stock 存货周转天数 3`.*
~qW
N (429)number of weeks stock 存货周转周数
U*(/eEtd-
O (430)objective classification 客体分类 ~" |MwR!0
O (431)obsolescence 陈旧 6
<XQ'tM]N
O (432)off balance sheet finance 资产负债表外筹资 `@TWZ%f6
O (433)offer for sale 标价出售 [U]^:sV)
O (434)operating budget 经营预算 -@L7! ,j
O (435)operating lease 经营租赁 !IF]P#
O (436)operating statement 营业报表 -<H\VT%98
O (437)operation time 操作时间 VzD LG LH
O (438)operational control 经营控制 i^T@jg+K
O (439)operational gearing 经营杠杆 "AYm*R
O (440)operating plans 经营计划 iMjoa tt
O (441)opportunity cost 机会成本 !i j
R
O (442)order 定单 \]<e Lw- v
O (443)ordinary shares 普通股 QTr) r;Tro
O (444)out-of-date cheque 过期支票 4PK/8^@7)>
O (445)over capitalization 过分资本化 Cm@r X A/
O (446)overhead 制造费用 6 <1
2j7
O (447)overhead absorption rate 制造费用分配率 ~&HP }Q$#f
O (448)overhead cost 制造费用 >x?x3 #SX
O (449)overtrading 超过营业资金的经营 QiH>!Ssw
P (450)paid cheque 已付支票 ]bxBo
P (451)paid-up share capital 认定股本 YYNh|
2
P (452)parent company 母公司 ;QO3^P}
P (453)pareto distribution 帕累托分布 Ig&H0S
P (454)participating preference shares 参与优先股 k
_;g-r,
P (455)partnership 合伙 BOt1J_;(rO
P (456)payable ledger 应付款项账户 d ~#B,+
P (457)payback 回收期
'3<T~t
P (458)payments and receipts account 收入和支出报表 dCA| )
P (459)payments withheld 保留款额 I]GG mN
P (460)payroll 工资单
=&T
%Jm}
P (461)payroll analysis 工资分析 xVxN
@[
P (462)percentage profit on turnover 利润对营业额比率 ;k ?Z,M:
P (463)period cost 期间成本 :1asY:)vNP
P (464)perpetual inventory 永续盘存 .A6D&-&z
P (465)personal account 记名账户 %_Q+@9
P (466)PEPT 项目评审法 K* R
P (467)petty cash account 备用金账户 /U$5'BoS
P (468)petty cash voucher 备用金凭证 F $/7X~*
P (469)physical inventory 实地盘存 :2t0// @X
P (470)planning 计划 8c`E B-y
P (471)planning horizon 计划时限
