N (428)number of days stock 存货周转天数 $ O5UyKI
N (429)number of weeks stock 存货周转周数 nxl[d\ap+n
O (430)objective classification 客体分类 _ :VB}>
O (431)obsolescence 陈旧 -bU oCF0
O (432)off balance sheet finance 资产负债表外筹资 d09k5$=gJ
O (433)offer for sale 标价出售 E)fglYWs2
O (434)operating budget 经营预算 ]S5JUAGkE*
O (435)operating lease 经营租赁 Zp# v Hs
O (436)operating statement 营业报表 g"> {9 YE
O (437)operation time 操作时间 w/ K _B:s
O (438)operational control 经营控制 z'EajBB\f
O (439)operational gearing 经营杠杆 #&7}-"Nd
O (440)operating plans 经营计划 aT$9;
O (441)opportunity cost 机会成本 0p\@!Z H
O (442)order 定单 `{xNXH]@
O (443)ordinary shares 普通股 J" :,Vd!*-
O (444)out-of-date cheque 过期支票 !U~WK$BP
O (445)over capitalization 过分资本化
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O (446)overhead 制造费用 qhz]Wm P
O (447)overhead absorption rate 制造费用分配率 e [#j.|m
O (448)overhead cost 制造费用 go<W( ,O
O (449)overtrading 超过营业资金的经营 fw RZ5`v<
P (450)paid cheque 已付支票 r'*}TM'8
P (451)paid-up share capital 认定股本
7?%k7f
P (452)parent company 母公司 |1>*;\o-
P (453)pareto distribution 帕累托分布 |UxG $M(
P (454)participating preference shares 参与优先股 =Yt
R`
P (455)partnership 合伙 A, LuD.8
P (456)payable ledger 应付款项账户 9 ^p;UA
P (457)payback 回收期 UQI]>#_/v
P (458)payments and receipts account 收入和支出报表 ; IokThI
P (459)payments withheld 保留款额 AlIpsJ[UU
P (460)payroll 工资单 Q(oN/y3,
P (461)payroll analysis 工资分析 *^wm1|5
P (462)percentage profit on turnover 利润对营业额比率 DY?Kfvef
P (463)period cost 期间成本 BFOq8}fX2
P (464)perpetual inventory 永续盘存 ;h jwD
P (465)personal account 记名账户 oczN5YSt
P (466)PEPT 项目评审法 \ 0f{ S40
P (467)petty cash account 备用金账户 "UJ
S5[7$
P (468)petty cash voucher 备用金凭证 V:c;-)(
P (469)physical inventory 实地盘存 )}?#
P (470)planning 计划 #: [<iSk
P (471)planning horizon 计划时限
