N (428)number of days stock 存货周转天数 I=K|1
N (429)number of weeks stock 存货周转周数 <{1=4P A
O (430)objective classification 客体分类 nSB@xP#&
O (431)obsolescence 陈旧 Vi<F@ji
O (432)off balance sheet finance 资产负债表外筹资 M]A!jW tE
O (433)offer for sale 标价出售 >d$Sh`a6
O (434)operating budget 经营预算 dR
>hb*k J
O (435)operating lease 经营租赁 |]j2T 8_=
O (436)operating statement 营业报表 0Y9fK? (
O (437)operation time 操作时间 I'%ASZ
O (438)operational control 经营控制 qruv^#_l
O (439)operational gearing 经营杠杆 Ep1p>s^
O (440)operating plans 经营计划 6}GcMhU< r
O (441)opportunity cost 机会成本 )cYbE1=u8>
O (442)order 定单 5ii:93Hlj
O (443)ordinary shares 普通股 ?a'P;&@7
O (444)out-of-date cheque 过期支票 OQh4
MN#$
O (445)over capitalization 过分资本化 (sx,Ol
O (446)overhead 制造费用 3nX={72<b
O (447)overhead absorption rate 制造费用分配率 7aJ:k umDZ
O (448)overhead cost 制造费用 31~Rs?~f(
O (449)overtrading 超过营业资金的经营 eT Z2f
P (450)paid cheque 已付支票 GbJVw\5 Z*
P (451)paid-up share capital 认定股本 8d8GYTl b)
P (452)parent company 母公司 R![4|FR
P (453)pareto distribution 帕累托分布 lW3wmSWn%
P (454)participating preference shares 参与优先股 n_Bi HMIU'
P (455)partnership 合伙 c^`(5}39v
P (456)payable ledger 应付款项账户 )P
#MUC
P (457)payback 回收期 P 2sM3C
P (458)payments and receipts account 收入和支出报表 dn:/8~B"X
P (459)payments withheld 保留款额 \Ea (f**2B
P (460)payroll 工资单 E *{_=pX
P (461)payroll analysis 工资分析 AMc`qh
P (462)percentage profit on turnover 利润对营业额比率 n$y@a? al
P (463)period cost 期间成本 |J ^$3RX
P (464)perpetual inventory 永续盘存 ^6FU]
P (465)personal account 记名账户 )A: |8 m
P (466)PEPT 项目评审法 9 O\N
K:2
P (467)petty cash account 备用金账户 H:.l:P J
P (468)petty cash voucher 备用金凭证 .0iHI3i^
P (469)physical inventory 实地盘存 zoHFTD4 g
P (470)planning 计划 (v1~p3H
P (471)planning horizon 计划时限
