N (428)number of days stock 存货周转天数 uQqWew8l+
N (429)number of weeks stock 存货周转周数 d 8 o53a]
O (430)objective classification 客体分类 ?GT@puJS-
O (431)obsolescence 陈旧
V@vU"
O (432)off balance sheet finance 资产负债表外筹资 X~9j$3lUBR
O (433)offer for sale 标价出售 !mJo'K
O (434)operating budget 经营预算 I f-_?wZe
O (435)operating lease 经营租赁 `#mK*Buem}
O (436)operating statement 营业报表 ?>
D tw#}
O (437)operation time 操作时间 ,'fxI O
O (438)operational control 经营控制 "3CJUr:Q
O (439)operational gearing 经营杠杆 ';B# Gx
O (440)operating plans 经营计划 }8K4-[\
O (441)opportunity cost 机会成本 wBSQ:f]g
O (442)order 定单 9N8I
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O (443)ordinary shares 普通股 - y AQ
O (444)out-of-date cheque 过期支票 ,e722w
z
O (445)over capitalization 过分资本化 IE2"rQ T
O (446)overhead 制造费用 RFaSw f,5n
O (447)overhead absorption rate 制造费用分配率 p#P~Q/;
O (448)overhead cost 制造费用 $md%x mQ[
O (449)overtrading 超过营业资金的经营 `# P$ ]:
P (450)paid cheque 已付支票 =EP13J
P (451)paid-up share capital 认定股本 V$`Gwr]|n
P (452)parent company 母公司 dl-l"9~ ;
P (453)pareto distribution 帕累托分布 .="bzgC3A
P (454)participating preference shares 参与优先股 O[^%{'
P (455)partnership 合伙 <O<LYN+(
P (456)payable ledger 应付款项账户 -Z-f1.Dm5
P (457)payback 回收期 YZf6|
P (458)payments and receipts account 收入和支出报表 =uHnRY
P (459)payments withheld 保留款额 |SZ o'
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P (460)payroll 工资单 bm~W
EX
P (461)payroll analysis 工资分析 =T?}N t
P (462)percentage profit on turnover 利润对营业额比率 YY((#"o;l
P (463)period cost 期间成本 \Q?ip&R
P (464)perpetual inventory 永续盘存 {Azn&|%. t
P (465)personal account 记名账户 BR`ygrfe
P (466)PEPT 项目评审法 <x pph
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P (467)petty cash account 备用金账户 2"P 99$"
P (468)petty cash voucher 备用金凭证 -H^oXeN
P (469)physical inventory 实地盘存 Bs+(L [Z
P (470)planning 计划 Y`7~Am/r;&
P (471)planning horizon 计划时限
