N (428)number of days stock 存货周转天数 o%Lk 6QA$
N (429)number of weeks stock 存货周转周数 V;Zp3Qo!
O (430)objective classification 客体分类 !C j1:P
O (431)obsolescence 陈旧 dQ8}mH!
O (432)off balance sheet finance 资产负债表外筹资 \kiCczW_
O (433)offer for sale 标价出售 j/bebR}X
O (434)operating budget 经营预算 -ANp88a
O (435)operating lease 经营租赁 #=f ]"uM<
O (436)operating statement 营业报表 `F>1xMm
O (437)operation time 操作时间 F xKb
O (438)operational control 经营控制 &/J[P dSb$
O (439)operational gearing 经营杠杆 lHpo/
R :
O (440)operating plans 经营计划 Q~4o{"3.'
O (441)opportunity cost 机会成本 $ J #} 3;a
O (442)order 定单 qVFz-! 6b
O (443)ordinary shares 普通股 P'D~Y#^
O (444)out-of-date cheque 过期支票 < G59>H5
O (445)over capitalization 过分资本化 RGGP6SDc
O (446)overhead 制造费用 UcMe("U
O (447)overhead absorption rate 制造费用分配率 B {W2 D
O (448)overhead cost 制造费用 /h0<0b?i
O (449)overtrading 超过营业资金的经营 (~TP
P (450)paid cheque 已付支票 AAsl )
P (451)paid-up share capital 认定股本 :&dY1.<N+
P (452)parent company 母公司 [?BmW {*u.
P (453)pareto distribution 帕累托分布 $7a
R f'
P (454)participating preference shares 参与优先股 o(~>a
P (455)partnership 合伙 }0uSm%,"
P (456)payable ledger 应付款项账户 : H<u@
%
P (457)payback 回收期 P _t8=d
P (458)payments and receipts account 收入和支出报表 fPHv|_XM>
P (459)payments withheld 保留款额 ~ ?aq=T
P (460)payroll 工资单 4j)Y>
P (461)payroll analysis 工资分析 3vOI=ar=L~
P (462)percentage profit on turnover 利润对营业额比率 )%C482GO-
P (463)period cost 期间成本 DRi!WWivn
P (464)perpetual inventory 永续盘存 dH!k {3bL
P (465)personal account 记名账户 4aAr|!8|h!
P (466)PEPT 项目评审法 5SX 0g(C
P (467)petty cash account 备用金账户
`NV =2T
P (468)petty cash voucher 备用金凭证 3l>P>[<o
P (469)physical inventory 实地盘存 +U^dllL7
P (470)planning 计划 ']f]:X;6 w
P (471)planning horizon 计划时限
