N (428)number of days stock 存货周转天数 zwMQXI'k83
N (429)number of weeks stock 存货周转周数 f 9vcf# 2
O (430)objective classification 客体分类 ]vRVo6@ k
O (431)obsolescence 陈旧 TP~(
r
O (432)off balance sheet finance 资产负债表外筹资 N )'8o}E
O (433)offer for sale 标价出售 ?hxK/%)
O (434)operating budget 经营预算 6
M*b 6
O (435)operating lease 经营租赁
;&K3 [;a
O (436)operating statement 营业报表 mgo'M
W\
O (437)operation time 操作时间 | ~
z8<
O (438)operational control 经营控制 y= -{Q
O (439)operational gearing 经营杠杆 tceIA8d6
O (440)operating plans 经营计划 g4zT(,Z Y
O (441)opportunity cost 机会成本 2^cAK t6bC
O (442)order 定单 +]A+!8%Z
O (443)ordinary shares 普通股 uG2Xkj
O (444)out-of-date cheque 过期支票 -" 2 <h:#
O (445)over capitalization 过分资本化 o~Bk0V=
O (446)overhead 制造费用 ]&&I |K_
O (447)overhead absorption rate 制造费用分配率 8dr0 DF$c
O (448)overhead cost 制造费用 ;n3uV`\
O (449)overtrading 超过营业资金的经营 |}M~ kJ)
P (450)paid cheque 已付支票 p ^p'/$<6_
P (451)paid-up share capital 认定股本 Coga-: 2vu
P (452)parent company 母公司 2.^7?ok
P (453)pareto distribution 帕累托分布 3js)niT9u
P (454)participating preference shares 参与优先股 OI'uH$y
P (455)partnership 合伙 bq c;.4$
P (456)payable ledger 应付款项账户 &W&7bZ$;
P (457)payback 回收期 yfPCGCOW?
P (458)payments and receipts account 收入和支出报表 bk/.<Rt
P (459)payments withheld 保留款额 [
P.@1mV
P (460)payroll 工资单 r$b:1 C~
P (461)payroll analysis 工资分析 O4 lxeiRgC
P (462)percentage profit on turnover 利润对营业额比率 F6RyOUma
P (463)period cost 期间成本 <'g0il
P (464)perpetual inventory 永续盘存 *raIV ]W3
P (465)personal account 记名账户 wlm3~B\64
P (466)PEPT 项目评审法 j)6@q@P/
P (467)petty cash account 备用金账户 Q.j-C}a
P (468)petty cash voucher 备用金凭证 M3hy5 j(b
P (469)physical inventory 实地盘存 w k-Mu\
P (470)planning 计划 h-z%C6
P (471)planning horizon 计划时限
