N (428)number of days stock 存货周转天数 2RN)<\ P
N (429)number of weeks stock 存货周转周数 Zs}5Smjl;%
O (430)objective classification 客体分类 tID%}Z v
O (431)obsolescence 陈旧 u%]shm
O (432)off balance sheet finance 资产负债表外筹资 qf=1?=l291
O (433)offer for sale 标价出售 X6 6VU
O (434)operating budget 经营预算 ep=qf/vd<
O (435)operating lease 经营租赁 1j:
Wh
O (436)operating statement 营业报表 ?p(/_@
O (437)operation time 操作时间 )(tM/r4`c&
O (438)operational control 经营控制 ~(pmLZ<GW}
O (439)operational gearing 经营杠杆 _R.B[\r@
O (440)operating plans 经营计划 q^A+<d
O (441)opportunity cost 机会成本 /v/C<]
O (442)order 定单 Kx=4~
O (443)ordinary shares 普通股 6I!7c^]t
O (444)out-of-date cheque 过期支票 s/7 A7![
O (445)over capitalization 过分资本化 05snuNt]-
O (446)overhead 制造费用 m=:4`_0Q
O (447)overhead absorption rate 制造费用分配率 LwhyE:1
O (448)overhead cost 制造费用 ?V}j`r8|\4
O (449)overtrading 超过营业资金的经营 C_4)=#@GU
P (450)paid cheque 已付支票 !'j?.F$}
P (451)paid-up share capital 认定股本 w.lAQ5)I%\
P (452)parent company 母公司 F
L8g5I
P (453)pareto distribution 帕累托分布 om |"S
P (454)participating preference shares 参与优先股 : C b&v07
P (455)partnership 合伙 {X*^s5{;H
P (456)payable ledger 应付款项账户 5Q 'i2*j
P (457)payback 回收期 ^-rfvc
P (458)payments and receipts account 收入和支出报表 63.wL0~
P (459)payments withheld 保留款额 o$[z],RO
P (460)payroll 工资单 <JV"@H=
P (461)payroll analysis 工资分析 rQEyD
P (462)percentage profit on turnover 利润对营业额比率 ' j6gG
P (463)period cost 期间成本 X^\>:<
P (464)perpetual inventory 永续盘存 !A>z(eIsv`
P (465)personal account 记名账户 f m(e3]
P (466)PEPT 项目评审法 ]D@0|
P (467)petty cash account 备用金账户 ovwQ2TuK
P (468)petty cash voucher 备用金凭证 f)g7
3=
P (469)physical inventory 实地盘存 2-"0 ^n{
P (470)planning 计划
0]D{V
a
P (471)planning horizon 计划时限