N (428)number of days stock 存货周转天数 h-Ffs
N (429)number of weeks stock 存货周转周数 Xxp<q IEm
O (430)objective classification 客体分类 F0+ u#/#
O (431)obsolescence 陈旧 >$?$&+e}
O (432)off balance sheet finance 资产负债表外筹资 fh}\ #WE"
O (433)offer for sale 标价出售 1i#M(u_
O (434)operating budget 经营预算 j`='SzVloW
O (435)operating lease 经营租赁 hJ+>Xm@@!
O (436)operating statement 营业报表 _ z{:Q
O (437)operation time 操作时间 G W|~sE +
O (438)operational control 经营控制 |f?t yQ
O (439)operational gearing 经营杠杆 0rjxWPc
O (440)operating plans 经营计划 Th'6z#h:U
O (441)opportunity cost 机会成本 L%U-MOS=
O (442)order 定单 }_:^&cT
O (443)ordinary shares 普通股 ()=
O (444)out-of-date cheque 过期支票 UR:cBr
O (445)over capitalization 过分资本化 3dQV5E.
O (446)overhead 制造费用 T>.*c6I
b
O (447)overhead absorption rate 制造费用分配率 k0 !b@
c
O (448)overhead cost 制造费用 K"#np!Y)
O (449)overtrading 超过营业资金的经营 G8 Ns?
P (450)paid cheque 已付支票 _{C:aIl[2
P (451)paid-up share capital 认定股本 e>z3 \4
P (452)parent company 母公司 28>gAz.#
P (453)pareto distribution 帕累托分布 E@Q+[~H }
P (454)participating preference shares 参与优先股 x.xfMM2n
P (455)partnership 合伙 ,eF}`
P (456)payable ledger 应付款项账户 9JJ(KY
P (457)payback 回收期 =Y?M#3P.I
P (458)payments and receipts account 收入和支出报表
-[" .km
P (459)payments withheld 保留款额 Qpe&_.&RE
P (460)payroll 工资单 <Gr{h>b
P (461)payroll analysis 工资分析 8{(;s$H ~
P (462)percentage profit on turnover 利润对营业额比率 ?8) _,
P (463)period cost 期间成本 tTX2>8Gmr
P (464)perpetual inventory 永续盘存 )$]_;JFr
P (465)personal account 记名账户 q1.w8$
P (466)PEPT 项目评审法 @s b\0 }
P (467)petty cash account 备用金账户 q 6%jCt2'
P (468)petty cash voucher 备用金凭证
(/-2bO
P (469)physical inventory 实地盘存 GxuFO5wz
P (470)planning 计划 Pp*|EW 1
P (471)planning horizon 计划时限
