N (428)number of days stock 存货周转天数 &"j).Ogm4
N (429)number of weeks stock 存货周转周数 }2!5#/^~
O (430)objective classification 客体分类 T.m)c%]^/
O (431)obsolescence 陈旧 Z564K7IV
O (432)off balance sheet finance 资产负债表外筹资 6t
mNfI34
O (433)offer for sale 标价出售 j@?[vi
O (434)operating budget 经营预算 kO`3ENN
O (435)operating lease 经营租赁 4M<JfD
O (436)operating statement 营业报表 #u2&8-Gh
O (437)operation time 操作时间 * /Ry6Yu
O (438)operational control 经营控制 9bcy
PN
O (439)operational gearing 经营杠杆 @tv];t
O (440)operating plans 经营计划 + x ;ML
O (441)opportunity cost 机会成本 ao" ; 5 m
O (442)order 定单 6`5
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O (443)ordinary shares 普通股 `Py=
?[cD
O (444)out-of-date cheque 过期支票 ^q N1~v=hS
O (445)over capitalization 过分资本化 7Ae,|k
O (446)overhead 制造费用 ZEyGqCf 3
O (447)overhead absorption rate 制造费用分配率 V8U`%/`N
O (448)overhead cost 制造费用 C=_-p"O#
O (449)overtrading 超过营业资金的经营 ~ :b:_ 5"
P (450)paid cheque 已付支票 xd BZ
^Q
P (451)paid-up share capital 认定股本 y[5P<:&s
P (452)parent company 母公司
Iv|WeSL.
P (453)pareto distribution 帕累托分布 qL;T&h
P (454)participating preference shares 参与优先股 T# _n-b>
P (455)partnership 合伙 eN?P) ,
P (456)payable ledger 应付款项账户 io33+ /
P (457)payback 回收期 acju!,G
P (458)payments and receipts account 收入和支出报表 IweK!,:>dN
P (459)payments withheld 保留款额 {LJ6't 8y:
P (460)payroll 工资单 W0T
i ^@
P (461)payroll analysis 工资分析 dV=5_wXZ$
P (462)percentage profit on turnover 利润对营业额比率 w3bH|VnU8;
P (463)period cost 期间成本
pA,EUh| H
P (464)perpetual inventory 永续盘存 (yTz^o$t|
P (465)personal account 记名账户 1
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P (466)PEPT 项目评审法 QKaj4?p$|S
P (467)petty cash account 备用金账户
2:5gMt
P (468)petty cash voucher 备用金凭证 K,,@',
P (469)physical inventory 实地盘存 s riq(A
P (470)planning 计划 1 l*(8!_
P (471)planning horizon 计划时限
