N (428)number of days stock 存货周转天数 QL pTz"H
N (429)number of weeks stock 存货周转周数 c J"]yG) =
O (430)objective classification 客体分类 On9 6N|
O (431)obsolescence 陈旧 ?w5nKpG#RI
O (432)off balance sheet finance 资产负债表外筹资 \ \mO+N47i
O (433)offer for sale 标价出售 @x-GbK?
O (434)operating budget 经营预算 yS.fe [
O (435)operating lease 经营租赁 2h? r![
O (436)operating statement 营业报表 k`4\.m"&
O (437)operation time 操作时间 B,VSFpPx
O (438)operational control 经营控制 ]BS{ ,sI
O (439)operational gearing 经营杠杆
d8 BK/b
O (440)operating plans 经营计划 BI]ut |Qw
O (441)opportunity cost 机会成本 k~9Ywf
O (442)order 定单 W%
jX-
O (443)ordinary shares 普通股 - m x3^
O (444)out-of-date cheque 过期支票 _^2[(<Gmv
O (445)over capitalization 过分资本化 _6ax{:/Q
O (446)overhead 制造费用 hDkqEkq1R
O (447)overhead absorption rate 制造费用分配率 T=p}By3a
O (448)overhead cost 制造费用 23n8,} H,
O (449)overtrading 超过营业资金的经营 EV7+u0uN&Q
P (450)paid cheque 已付支票 B43#9CK`o
P (451)paid-up share capital 认定股本 OrH1fhh
P (452)parent company 母公司 fdH'z:Xao
P (453)pareto distribution 帕累托分布 5_tK3Q8?
P (454)participating preference shares 参与优先股 HI?~t| [y
P (455)partnership 合伙 T I7Ty +s
P (456)payable ledger 应付款项账户 iN9!?O v_
P (457)payback 回收期 {ZIFj.2
P (458)payments and receipts account 收入和支出报表 _ L:w;Oy9T
P (459)payments withheld 保留款额 Xi`U`7?D(=
P (460)payroll 工资单 `zsk*W1GA
P (461)payroll analysis 工资分析 wM& x8 <
P (462)percentage profit on turnover 利润对营业额比率 N n-6/]d#
P (463)period cost 期间成本 Ex s _LN
P (464)perpetual inventory 永续盘存 6pz:Lfd80
P (465)personal account 记名账户 b%~3+c
P (466)PEPT 项目评审法 <!HD tN
P (467)petty cash account 备用金账户 tIy/QN_42
P (468)petty cash voucher 备用金凭证 ZwrYs s
P (469)physical inventory 实地盘存 [t=+$ pf(-
P (470)planning 计划 [6gHi.`p'
P (471)planning horizon 计划时限
