N (428)number of days stock 存货周转天数 )^Q G-IM
N (429)number of weeks stock 存货周转周数 jb6ZAT<8
O (430)objective classification 客体分类 r( `8A:#d
O (431)obsolescence 陈旧 }K qw\ ]`
O (432)off balance sheet finance 资产负债表外筹资 .1l[l5$
O (433)offer for sale 标价出售 @i 1 .5z
O (434)operating budget 经营预算 H f`&&
O (435)operating lease 经营租赁 )aO!cQ{s
O (436)operating statement 营业报表 ,sy / r V
O (437)operation time 操作时间 `zV -1)=
O (438)operational control 经营控制 sIQMUC[!
O (439)operational gearing 经营杠杆 _YD<Q@
O (440)operating plans 经营计划 Xj(k(>7V
O (441)opportunity cost 机会成本 =r@ie
>* U
O (442)order 定单 g*\v}6
h
O (443)ordinary shares 普通股 eN7yjd'Y6
O (444)out-of-date cheque 过期支票 }T^v7 LY
O (445)over capitalization 过分资本化 1dXO 3hot
O (446)overhead 制造费用 _^,[wD
O (447)overhead absorption rate 制造费用分配率 _s =Pk[e
O (448)overhead cost 制造费用 Jg?pW:}R
O (449)overtrading 超过营业资金的经营 s^x , S
P (450)paid cheque 已付支票 d&3I>E
$UP
P (451)paid-up share capital 认定股本 $;g%S0:3)
P (452)parent company 母公司 :5qqu{GL
P (453)pareto distribution 帕累托分布 9EY_R&Yq%
P (454)participating preference shares 参与优先股 |7 W6I$Xl
P (455)partnership 合伙 p-ii($~ }
P (456)payable ledger 应付款项账户 CH|g
P (457)payback 回收期 LVz%$Cq,0
P (458)payments and receipts account 收入和支出报表 DrY oC7
P (459)payments withheld 保留款额 ABS
BtH ?
P (460)payroll 工资单 Yru1@/;
P (461)payroll analysis 工资分析 Kk"B501
P (462)percentage profit on turnover 利润对营业额比率 '@1Q
x~*]e
P (463)period cost 期间成本 FnU{C= P
P (464)perpetual inventory 永续盘存 Q'V,?#
P (465)personal account 记名账户 |Z +E(
F
P (466)PEPT 项目评审法 E
].a|4sh
P (467)petty cash account 备用金账户 j4hUPL7
P (468)petty cash voucher 备用金凭证 ,4?| }xg
P (469)physical inventory 实地盘存 +[go7A$5
P (470)planning 计划 5la]l
P (471)planning horizon 计划时限
