N (428)number of days stock 存货周转天数 (3 *Hl
N (429)number of weeks stock 存货周转周数 #-,`4x$m|
O (430)objective classification 客体分类 e 5]0<s$
O (431)obsolescence 陈旧 aN3{\^
O (432)off balance sheet finance 资产负债表外筹资 C#0Wo
O (433)offer for sale 标价出售 ,DZLEsFM
O (434)operating budget 经营预算 fs12<~+z
O (435)operating lease 经营租赁 "MN' %"/
O (436)operating statement 营业报表 r!uAofIi_
O (437)operation time 操作时间 03;(v %
O (438)operational control 经营控制 zvj >KF|y
O (439)operational gearing 经营杠杆 J[AgOUc
O (440)operating plans 经营计划 W=w@SO_?wp
O (441)opportunity cost 机会成本 %>z}P&Yz
O (442)order 定单 (* gpa:Sc
O (443)ordinary shares 普通股 m %3Kq%?O
O (444)out-of-date cheque 过期支票 *?'T8yf^
O (445)over capitalization 过分资本化 s l 5wX
O (446)overhead 制造费用 d(XWt;K K
O (447)overhead absorption rate 制造费用分配率 bhYa G i0
O (448)overhead cost 制造费用 n|6yz[N
O (449)overtrading 超过营业资金的经营 4 X Q?
By
P (450)paid cheque 已付支票 \_'pUp22
P (451)paid-up share capital 认定股本 ']D( ({%g
P (452)parent company 母公司 ,{a t?y*
P (453)pareto distribution 帕累托分布 O}V2> W$
P (454)participating preference shares 参与优先股 n]!H,Q1,T
P (455)partnership 合伙 K-5) Y+| >
P (456)payable ledger 应付款项账户 WI3!?>d
P (457)payback 回收期 V5 w^Le_^
P (458)payments and receipts account 收入和支出报表 {BU,kjv1g
P (459)payments withheld 保留款额 DK1)9<
P (460)payroll 工资单 0qd`Pf
P (461)payroll analysis 工资分析 } J`Gm
P (462)percentage profit on turnover 利润对营业额比率
X}Fv*
P (463)period cost 期间成本 &jcr7{cD
P (464)perpetual inventory 永续盘存 rz*Jm n b
P (465)personal account 记名账户 +`FY
P (466)PEPT 项目评审法 /-lmf pT
P (467)petty cash account 备用金账户 70~]J8T+u
P (468)petty cash voucher 备用金凭证 )M~5F,)
P (469)physical inventory 实地盘存 g9JtWgu
P (470)planning 计划 F Te# @ \I
P (471)planning horizon 计划时限
