N (428)number of days stock 存货周转天数 .21% ~"dxJ
N (429)number of weeks stock 存货周转周数 e] !Vxn3
O (430)objective classification 客体分类 L7_(KC h
O (431)obsolescence 陈旧 q<o*rcwf ^
O (432)off balance sheet finance 资产负债表外筹资 J?)vsnD.H
O (433)offer for sale 标价出售 5)'
_3r
O (434)operating budget 经营预算 /p~"?9b[ i
O (435)operating lease 经营租赁 ~`
@ dI
O (436)operating statement 营业报表 U2 < *BRJ
O (437)operation time 操作时间 9m0`;~!
O (438)operational control 经营控制 VQU [5C
O (439)operational gearing 经营杠杆 g4<%t,(88E
O (440)operating plans 经营计划 B)O=wx
O (441)opportunity cost 机会成本 #HWz
.Wb
O (442)order 定单 lAJ)
O (443)ordinary shares 普通股 g P/[=:
O (444)out-of-date cheque 过期支票 sqi~j(&\1
O (445)over capitalization 过分资本化 5 u T
9ssC
O (446)overhead 制造费用 ~QFD ^SoK
O (447)overhead absorption rate 制造费用分配率 SK uZi
k_
O (448)overhead cost 制造费用 #x1AZwC
O (449)overtrading 超过营业资金的经营 0bQaXxt|p
P (450)paid cheque 已付支票 (9*s:)zD-
P (451)paid-up share capital 认定股本 / _@S*=T5
P (452)parent company 母公司 q~p,A>K
P (453)pareto distribution 帕累托分布 `Gx"3ZUn
P (454)participating preference shares 参与优先股 $^
(q0zR~l
P (455)partnership 合伙 EJj Tf:
P (456)payable ledger 应付款项账户 yY_G;W k
P (457)payback 回收期 oo) P(_"u
P (458)payments and receipts account 收入和支出报表 2FD[D `n]f
P (459)payments withheld 保留款额 pP68jL
P (460)payroll 工资单 IJ!]1fXy+
P (461)payroll analysis 工资分析 d8<Lk9H9R
P (462)percentage profit on turnover 利润对营业额比率 B }X
C
P (463)period cost 期间成本 (M4~N)7<P5
P (464)perpetual inventory 永续盘存 L T p5T|O
P (465)personal account 记名账户 1)/B V{n
P (466)PEPT 项目评审法 K~<p
D:s
P (467)petty cash account 备用金账户 96]lI3 c
P (468)petty cash voucher 备用金凭证 _DMj )enH"
P (469)physical inventory 实地盘存 vVc:[i
P (470)planning 计划 :{h,0w'd
P (471)planning horizon 计划时限
