N (428)number of days stock 存货周转天数 >X5RRSo
N (429)number of weeks stock 存货周转周数 ;q#Pl!*5
O (430)objective classification 客体分类 : b!&Xw $
O (431)obsolescence 陈旧 c4s,T"H
O (432)off balance sheet finance 资产负债表外筹资 n B/`~_9
O (433)offer for sale 标价出售 rqKK89fD'
O (434)operating budget 经营预算 ]O0u.=1k
O (435)operating lease 经营租赁 RVF<l?EI4R
O (436)operating statement 营业报表 A7T(p7pP
O (437)operation time 操作时间 Ds{DVdqA$c
O (438)operational control 经营控制 2(P<TP
._E
O (439)operational gearing 经营杠杆 kovJ 9
O (440)operating plans 经营计划 8x 8nQ *_
O (441)opportunity cost 机会成本 B3I0H6O
O (442)order 定单 O:8Ne*L`D
O (443)ordinary shares 普通股 tg9{(_ t/W
O (444)out-of-date cheque 过期支票 ):n'B` f}z
O (445)over capitalization 过分资本化 kZR(0,
W
O (446)overhead 制造费用 "s@q(J
O (447)overhead absorption rate 制造费用分配率 7&(h_} Z
O (448)overhead cost 制造费用 q 2 ;CvoF
O (449)overtrading 超过营业资金的经营 \{qtdTd
P (450)paid cheque 已付支票 .}E@ 7^X
P (451)paid-up share capital 认定股本 t"5ZYa
P (452)parent company 母公司 w8#j i 1gX
P (453)pareto distribution 帕累托分布 V@\u<LO0G
P (454)participating preference shares 参与优先股 KHM,lj*
P (455)partnership 合伙 V |/N-3M
P (456)payable ledger 应付款项账户 j9BcoEl:;
P (457)payback 回收期 S7@/d HN
P (458)payments and receipts account 收入和支出报表 S8C}
C#
P (459)payments withheld 保留款额 ~b%dBn]n>
P (460)payroll 工资单 zXkq2\GHA
P (461)payroll analysis 工资分析 N37CAbw0
P (462)percentage profit on turnover 利润对营业额比率 r&~]6
U
P (463)period cost 期间成本 P~PM $e
P (464)perpetual inventory 永续盘存 MVEh<_
P (465)personal account 记名账户 z9v70
q
P (466)PEPT 项目评审法 anORoK.
P (467)petty cash account 备用金账户 t7*F,
P (468)petty cash voucher 备用金凭证 QoMa+QTuc
P (469)physical inventory 实地盘存 b27t-p8
P (470)planning 计划 shiw;.vR{B
P (471)planning horizon 计划时限
