N (428)number of days stock 存货周转天数 K
S,X$)9
N (429)number of weeks stock 存货周转周数 mj%Iow.
O (430)objective classification 客体分类 .?[2,4F;
O (431)obsolescence 陈旧 1;4TA}'H
O (432)off balance sheet finance 资产负债表外筹资 oslrv7EK
O (433)offer for sale 标价出售 wP+wA}SN
O (434)operating budget 经营预算 /"~CWNa
O (435)operating lease 经营租赁 z4&|~-m,
O (436)operating statement 营业报表 o\g",O4-
O (437)operation time 操作时间 }PK8[N
O (438)operational control 经营控制 3E+u)f lmB
O (439)operational gearing 经营杠杆 PE]jYyyHtU
O (440)operating plans 经营计划 Jf|J":S
O (441)opportunity cost 机会成本 o D*h@yL
O (442)order 定单 +smPR
O (443)ordinary shares 普通股 [9Q2/V;Uk%
O (444)out-of-date cheque 过期支票 [wjA8d.
O (445)over capitalization 过分资本化 U5Q `r7
O (446)overhead 制造费用 *t3fbD
O (447)overhead absorption rate 制造费用分配率 S$=])^ dur
O (448)overhead cost 制造费用 = =cAL"Z
O (449)overtrading 超过营业资金的经营 ^ bexXYh
P (450)paid cheque 已付支票 B7fURL
Rqr
P (451)paid-up share capital 认定股本 2Af1-z^^K
P (452)parent company 母公司 n*
9)Y~
P (453)pareto distribution 帕累托分布 Ih{(d O;
P (454)participating preference shares 参与优先股 bfQ+}|;
P (455)partnership 合伙 E/Q[J.$o
P (456)payable ledger 应付款项账户 :&/'rMi<T
P (457)payback 回收期 /U`"
Xx
P (458)payments and receipts account 收入和支出报表 SYw>P1
P (459)payments withheld 保留款额 >IJH#>i
P (460)payroll 工资单 H .JA)*b-
P (461)payroll analysis 工资分析
Z
yu4!
P (462)percentage profit on turnover 利润对营业额比率 (c axl^=
P (463)period cost 期间成本 dArg
'Dc4
P (464)perpetual inventory 永续盘存 nkG1&wiX
P (465)personal account 记名账户 jRmv~]
P (466)PEPT 项目评审法 0%<Fc9#
P (467)petty cash account 备用金账户 ]KA|};>ow
P (468)petty cash voucher 备用金凭证 =d!3_IZ
P (469)physical inventory 实地盘存 kbN2dL
P (470)planning 计划 :Z- =1b~
P (471)planning horizon 计划时限