N (428)number of days stock 存货周转天数 w
@H @[x
N (429)number of weeks stock 存货周转周数 NG:
f>R
O (430)objective classification 客体分类 iB + _+A
O (431)obsolescence 陈旧 J7@Q;gcl:
O (432)off balance sheet finance 资产负债表外筹资 AI-ZZ6lzR
O (433)offer for sale 标价出售 %-
Ga ^[
O (434)operating budget 经营预算 =.qPjp_Q d
O (435)operating lease 经营租赁 9Dd`x7$ a
O (436)operating statement 营业报表 S 9;FD 3
O (437)operation time 操作时间 yUs/lI, Q
O (438)operational control 经营控制 "g5 MltH
O (439)operational gearing 经营杠杆 `bWc<4T
O (440)operating plans 经营计划 er<_;"`1
O (441)opportunity cost 机会成本 MHS|gR.c
O (442)order 定单 ps*iE= D
O (443)ordinary shares 普通股 L;fz7? _j
O (444)out-of-date cheque 过期支票 Z8Tb43?
O (445)over capitalization 过分资本化 [d=BN ,?
O (446)overhead 制造费用 czK}F/Sg `
O (447)overhead absorption rate 制造费用分配率 ,nJCqX~ /G
O (448)overhead cost 制造费用 \W|ymV_Ki
O (449)overtrading 超过营业资金的经营 JY%l1:}G3
P (450)paid cheque 已付支票 n!U1cB{
P (451)paid-up share capital 认定股本 AR c
P (452)parent company 母公司 ~I]aUN
P (453)pareto distribution 帕累托分布 Nx!7sE*b$1
P (454)participating preference shares 参与优先股 Y6 a9S`o
P (455)partnership 合伙 /*G bl
P (456)payable ledger 应付款项账户 B[5<&
P (457)payback 回收期 _p<wATv?7t
P (458)payments and receipts account 收入和支出报表 7wHd*{^9N
P (459)payments withheld 保留款额 ]ClqX;'weJ
P (460)payroll 工资单 9{%/I
P (461)payroll analysis 工资分析 xPJ @!ks9
P (462)percentage profit on turnover 利润对营业额比率 uCgJ F@
P (463)period cost 期间成本
[@ NW
P (464)perpetual inventory 永续盘存 p{&o{+c
P (465)personal account 记名账户 'tt4"z2
P (466)PEPT 项目评审法 DIgu r}q)@
P (467)petty cash account 备用金账户 EmyE%$*T
P (468)petty cash voucher 备用金凭证 #-l+
c u{
P (469)physical inventory 实地盘存 7gREcL 2
P (470)planning 计划 ()Q q7/
P (471)planning horizon 计划时限
