N (428)number of days stock 存货周转天数 Rn-RMD{dh
N (429)number of weeks stock 存货周转周数 6HW8mXQh<h
O (430)objective classification 客体分类 NJ;D Qv
O (431)obsolescence 陈旧
#H@rb
O (432)off balance sheet finance 资产负债表外筹资 C;6Nu W
O (433)offer for sale 标价出售 rI E
m
O (434)operating budget 经营预算 JP t=~e(
O (435)operating lease 经营租赁 tJQFhY
O (436)operating statement 营业报表 0;kp`hB
O (437)operation time 操作时间 }sm PP*
O (438)operational control 经营控制 mXH\z
O (439)operational gearing 经营杠杆 ;L gxL
Qy;
O (440)operating plans 经营计划 2V 1|b`b#4
O (441)opportunity cost 机会成本 B7fV_-p: G
O (442)order 定单 #Wz7ju;
O (443)ordinary shares 普通股 6jKZ.S+
s)
O (444)out-of-date cheque 过期支票 fgW>U*.ar
O (445)over capitalization 过分资本化 .ZB(!v/2
O (446)overhead 制造费用 POtj6 ?a
O (447)overhead absorption rate 制造费用分配率 : ;nvqb d
O (448)overhead cost 制造费用 4[ 7) $
O (449)overtrading 超过营业资金的经营 'w8k*@cQ
P (450)paid cheque 已付支票 R3;,EL{H&
P (451)paid-up share capital 认定股本 oM&}akPE
P (452)parent company 母公司 Vg 6/ 1 I
P (453)pareto distribution 帕累托分布 pE<@
P (454)participating preference shares 参与优先股 I,*zZNv Ri
P (455)partnership 合伙
ID-Y*
P (456)payable ledger 应付款项账户 g/o@,_
P (457)payback 回收期 &X^ -|7~N
P (458)payments and receipts account 收入和支出报表 O M]d}}=Y
P (459)payments withheld 保留款额 T=EHue$
P (460)payroll 工资单 [IF5Iv\b
P (461)payroll analysis 工资分析 5cv&`h8uo_
P (462)percentage profit on turnover 利润对营业额比率 'UYxVh9D
P (463)period cost 期间成本 (9 #$za>
P (464)perpetual inventory 永续盘存 X7cqAi
P (465)personal account 记名账户 o_.f7|U !
P (466)PEPT 项目评审法 m
~[4eH,
P (467)petty cash account 备用金账户 p f\
Ybbs
P (468)petty cash voucher 备用金凭证 PJ-EQ6W
P (469)physical inventory 实地盘存 m4
4"qp
P (470)planning 计划 &%@b;)]J
P (471)planning horizon 计划时限
