N (428)number of days stock 存货周转天数 R#a
yN*
N (429)number of weeks stock 存货周转周数 +J`EBoIo
O (430)objective classification 客体分类 W}6(; tI
O (431)obsolescence 陈旧 5B+>28G%
O (432)off balance sheet finance 资产负债表外筹资 {Mt4QA5iZ
O (433)offer for sale 标价出售 tz(\|0WDQ
O (434)operating budget 经营预算 'n>,+,&
O (435)operating lease 经营租赁 u(ep$>[F#_
O (436)operating statement 营业报表 zo*YPDEm"
O (437)operation time 操作时间 mmC&xZ5f
O (438)operational control 经营控制 _I;+p eq
O (439)operational gearing 经营杠杆 E|u#W3-:
O (440)operating plans 经营计划 yR
QR@
O (441)opportunity cost 机会成本 }{Y)[w#R
O (442)order 定单 a9rn[n1Q
O (443)ordinary shares 普通股 N 3IF
j
O (444)out-of-date cheque 过期支票 B~HA 32
O (445)over capitalization 过分资本化 :[#g_*G@p
O (446)overhead 制造费用 p7b`Z>}
O (447)overhead absorption rate 制造费用分配率 q$vATT
O (448)overhead cost 制造费用 Y9rW_m@B
O (449)overtrading 超过营业资金的经营 Y,O)"6ev
P (450)paid cheque 已付支票 Rpit>
P (451)paid-up share capital 认定股本 /]=dPb%
P (452)parent company 母公司 74*1|S<
P (453)pareto distribution 帕累托分布 Vl;GQe
P (454)participating preference shares 参与优先股 MB423{j
P (455)partnership 合伙 2UYtFWB9o
P (456)payable ledger 应付款项账户 k/+-Tq;
P (457)payback 回收期 R[
"2kEF
P (458)payments and receipts account 收入和支出报表 %mR roR6
P (459)payments withheld 保留款额 l?CUd7P(a
P (460)payroll 工资单 "kC uCc
P (461)payroll analysis 工资分析 4&r+K`C0
P (462)percentage profit on turnover 利润对营业额比率 !a&@y#x
P (463)period cost 期间成本 h>v;1QO9D
P (464)perpetual inventory 永续盘存 &IGTCTBP
P (465)personal account 记名账户 $x&@!/&|pv
P (466)PEPT 项目评审法 Skgvnmk[U
P (467)petty cash account 备用金账户 zNT~-
P (468)petty cash voucher 备用金凭证 B9`^JYT<
P (469)physical inventory 实地盘存 XCU.tWR:
P (470)planning 计划 D`]Lm 24_]
P (471)planning horizon 计划时限