N (428)number of days stock 存货周转天数 D1 rVgM
N (429)number of weeks stock 存货周转周数 -$8 ew+
O (430)objective classification 客体分类 *
BM|luYL
O (431)obsolescence 陈旧 DZ|*hQU>K
O (432)off balance sheet finance 资产负债表外筹资 L3{(B u
O (433)offer for sale 标价出售 -K/+}4i3N
O (434)operating budget 经营预算 IWE([<i}i[
O (435)operating lease 经营租赁 rDFrreQP
O (436)operating statement 营业报表 jZ.yt+9
O (437)operation time 操作时间 dgP e H8_
O (438)operational control 经营控制 AQZ<,TE0,
O (439)operational gearing 经营杠杆 ,1ev2T
O (440)operating plans 经营计划 ^BF}wQb :j
O (441)opportunity cost 机会成本 4K^cj2 X
O (442)order 定单 @JGmOwZ
O (443)ordinary shares 普通股 Ql{#dcR
x
O (444)out-of-date cheque 过期支票 WX4sTxJK
O (445)over capitalization 过分资本化 k 'iiR RM
O (446)overhead 制造费用 7 z
O (447)overhead absorption rate 制造费用分配率 ndD>Oc}"3
O (448)overhead cost 制造费用 7$<pdayd
O (449)overtrading 超过营业资金的经营 [~N;d9H+*1
P (450)paid cheque 已付支票 cb_C2+%8NA
P (451)paid-up share capital 认定股本 QVjHGY*R
P (452)parent company 母公司 <)ZQRE@
P (453)pareto distribution 帕累托分布 ^{"i eVn
P (454)participating preference shares 参与优先股 CFFb> d
P (455)partnership 合伙 (m3hD)!+y
P (456)payable ledger 应付款项账户 O}"oz3H
P (457)payback 回收期 3A,N1 OXG
P (458)payments and receipts account 收入和支出报表 -H%v6E%yh
P (459)payments withheld 保留款额 Ii+3 yE@c
P (460)payroll 工资单 *}vvS^ c0
P (461)payroll analysis 工资分析 P8m0]T.&x
P (462)percentage profit on turnover 利润对营业额比率 ;
$
rQ
P (463)period cost 期间成本 ?J2{6,}O*.
P (464)perpetual inventory 永续盘存 \kQ)fk]^
P (465)personal account 记名账户 OH@"]Nc~
P (466)PEPT 项目评审法 :la i0>
D
P (467)petty cash account 备用金账户 <.)= CK
P (468)petty cash voucher 备用金凭证 =G}a%)?As\
P (469)physical inventory 实地盘存 1
NP
P (470)planning 计划 e]1=&:eX#d
P (471)planning horizon 计划时限
