N (428)number of days stock 存货周转天数 Gn ~6X- l
N (429)number of weeks stock 存货周转周数 L?WFm n
O (430)objective classification 客体分类 g*03{l#P
O (431)obsolescence 陈旧 Kx;eaz:g x
O (432)off balance sheet finance 资产负债表外筹资 j g
8fU
O (433)offer for sale 标价出售 VGpWg rmHk
O (434)operating budget 经营预算 M%2+ y5
O (435)operating lease 经营租赁 _qw?@478
O (436)operating statement 营业报表 ]G5 w6&d
O (437)operation time 操作时间 _kU:Z
O (438)operational control 经营控制 l5Gq|!2yxD
O (439)operational gearing 经营杠杆 mID"^NOi#
O (440)operating plans 经营计划 C71qPb|$R
O (441)opportunity cost 机会成本 BG6B :
O (442)order 定单 `
(_s|-$
O (443)ordinary shares 普通股 Xq_5
Qv
O (444)out-of-date cheque 过期支票 f !I[>&n
O (445)over capitalization 过分资本化 DU5c=rxW
O (446)overhead 制造费用 4dO~C
O (447)overhead absorption rate 制造费用分配率 Ye2 {f"F
O (448)overhead cost 制造费用 g# Sl %Y
O (449)overtrading 超过营业资金的经营 S |7!{}
P (450)paid cheque 已付支票 [RLN;(0n
P (451)paid-up share capital 认定股本 p i
%< Sy
P (452)parent company 母公司 JtEo'As :[
P (453)pareto distribution 帕累托分布 "B3N* R(["
P (454)participating preference shares 参与优先股 !F A]
P (455)partnership 合伙 DW5Y@;[
P (456)payable ledger 应付款项账户 . 1KhBgy^K
P (457)payback 回收期 S-
pV_Ff
P (458)payments and receipts account 收入和支出报表 ~<_2WQ/$
P (459)payments withheld 保留款额 x[h^[oF0
P (460)payroll 工资单 + +6`sMJ
P (461)payroll analysis 工资分析 6kpg+{;
P (462)percentage profit on turnover 利润对营业额比率 1 *'HL#
P (463)period cost 期间成本 eJxw) zd7
P (464)perpetual inventory 永续盘存 f&BY/ n,
P (465)personal account 记名账户 e1%/2 6\
P (466)PEPT 项目评审法 ,z;cbsV-{
P (467)petty cash account 备用金账户 :S<f?*
}:
P (468)petty cash voucher 备用金凭证 kCR_tn
4
P (469)physical inventory 实地盘存 *
=]&&<
P (470)planning 计划 O_wEcJPE
P (471)planning horizon 计划时限
