N (428)number of days stock 存货周转天数 d @*GUmJ
N (429)number of weeks stock 存货周转周数 UDe |Sb
O (430)objective classification 客体分类 _kdL 'x
O (431)obsolescence 陈旧
DEw8*MN
O (432)off balance sheet finance 资产负债表外筹资 D!oc>K$B
O (433)offer for sale 标价出售 R'dSbn
O (434)operating budget 经营预算 d7&eLLx
O (435)operating lease 经营租赁 GCttXAto
O (436)operating statement 营业报表 "ywh9cp
O (437)operation time 操作时间 X<MO7I
O (438)operational control 经营控制 yCXrVN:`,
O (439)operational gearing 经营杠杆 ZKz,|+X0G
O (440)operating plans 经营计划 6SC,;p=
O (441)opportunity cost 机会成本 yg2uC(2
O (442)order 定单 NB7Y{)
w
O (443)ordinary shares 普通股 -3&G"hfK
O (444)out-of-date cheque 过期支票 {0@& OO:w
O (445)over capitalization 过分资本化 `s]4AKBO
O (446)overhead 制造费用 `Bw9O%]-S
O (447)overhead absorption rate 制造费用分配率 8LI-gp\ 2
O (448)overhead cost 制造费用 O Lc}_
O (449)overtrading 超过营业资金的经营 DS 2)@
P (450)paid cheque 已付支票 j6,ZEm
P (451)paid-up share capital 认定股本 97,rE$bC
P (452)parent company 母公司 Xwa_3Xm*Le
P (453)pareto distribution 帕累托分布 #"ftI7=42
P (454)participating preference shares 参与优先股 ?,=f\Fz!
P (455)partnership 合伙 7 JDN{ !jT
P (456)payable ledger 应付款项账户 gUAxyV
P (457)payback 回收期 Z Dhx5SL&
P (458)payments and receipts account 收入和支出报表 Fa epDjY8
P (459)payments withheld 保留款额 QI!F6pGF
P (460)payroll 工资单 ;D.h 65rr
P (461)payroll analysis 工资分析 %Td )0Lqp
P (462)percentage profit on turnover 利润对营业额比率 3:5DL!Sm8J
P (463)period cost 期间成本
Dw
2 Q 'E
P (464)perpetual inventory 永续盘存 ^#):c`
P (465)personal account 记名账户 !'f3>W\
P (466)PEPT 项目评审法 phYDs9-K
P (467)petty cash account 备用金账户 #u5~0,F
P (468)petty cash voucher 备用金凭证 =1oNZKBP
P (469)physical inventory 实地盘存 Pz_NDI
P (470)planning 计划 0fs$#j
P (471)planning horizon 计划时限
