N (428)number of days stock 存货周转天数 V|)>{Xdn
N (429)number of weeks stock 存货周转周数 fj nT e
O (430)objective classification 客体分类 ,3I^?5
O (431)obsolescence 陈旧 `V[!@b:
O (432)off balance sheet finance 资产负债表外筹资 E&Qi@Ty
O (433)offer for sale 标价出售 >=iy2~Fz ,
O (434)operating budget 经营预算 +h2e
qN r
O (435)operating lease 经营租赁 Lp5 U"6y
O (436)operating statement 营业报表 uS&| "*pR
O (437)operation time 操作时间 q P ;A}C
O (438)operational control 经营控制 E1;@=#t2i
O (439)operational gearing 经营杠杆 2cu#lM q
O (440)operating plans 经营计划 ;M]C1!D9#
O (441)opportunity cost 机会成本 N8KQz_]9I
O (442)order 定单 7 4<!&t
O (443)ordinary shares 普通股 Khh0*S8.K
O (444)out-of-date cheque 过期支票 C8a*Q"
O (445)over capitalization 过分资本化 _ >` X]I;
O (446)overhead 制造费用 7=@jARW
&
O (447)overhead absorption rate 制造费用分配率 OdMO=Hy6d
O (448)overhead cost 制造费用 T ^A b! O
O (449)overtrading 超过营业资金的经营 ,2oF:H
P (450)paid cheque 已付支票 co _oMc
P (451)paid-up share capital 认定股本 *M7E#bQ5
B
P (452)parent company 母公司 ~f|Z%&l|
P (453)pareto distribution 帕累托分布 p8 wyEHB
P (454)participating preference shares 参与优先股 3cj3 u4y
P (455)partnership 合伙 $ _8g8r}
P (456)payable ledger 应付款项账户 hP J4Oj1O
P (457)payback 回收期 4YZS"K'E
P (458)payments and receipts account 收入和支出报表 (2?G:+C 7
P (459)payments withheld 保留款额
7\o!HMfK
P (460)payroll 工资单 xr0haN\p"
P (461)payroll analysis 工资分析 9 *6]&:fm
P (462)percentage profit on turnover 利润对营业额比率 &Bx
J
P (463)period cost 期间成本 [NnauItI
P (464)perpetual inventory 永续盘存 m?s}QGSka
P (465)personal account 记名账户 U=bEA1*@0
P (466)PEPT 项目评审法 L.6WiVP)
P (467)petty cash account 备用金账户 ># +IaKL7
P (468)petty cash voucher 备用金凭证 l0 *Gb
P (469)physical inventory 实地盘存 N__H*yP
P (470)planning 计划 NGYyn`Lx
P (471)planning horizon 计划时限
