N (428)number of days stock 存货周转天数 MPB6
N (429)number of weeks stock 存货周转周数 |B n=$T]
O (430)objective classification 客体分类 Y}Dp
{
O (431)obsolescence 陈旧 NqWHR~&
O (432)off balance sheet finance 资产负债表外筹资 I45A$nV#Q
O (433)offer for sale 标价出售 qYh,No5\;t
O (434)operating budget 经营预算 daorKW4
O (435)operating lease 经营租赁 wv7jh~x(4
O (436)operating statement 营业报表 sH]AB =_
O (437)operation time 操作时间 -r2cK{Hhp&
O (438)operational control 经营控制 3 x'30
O (439)operational gearing 经营杠杆 V ;6M[ic}
O (440)operating plans 经营计划 bDkE*4SRX
O (441)opportunity cost 机会成本 U\[V !1O
O (442)order 定单 y(R*Z^c}d,
O (443)ordinary shares 普通股 d5%*^nMpY
O (444)out-of-date cheque 过期支票 Yyo|W;a]
O (445)over capitalization 过分资本化 I%&9`ceWY
O (446)overhead 制造费用 <\ 8
O (447)overhead absorption rate 制造费用分配率 xsvs3y |
O (448)overhead cost 制造费用 w?*KO?K
O (449)overtrading 超过营业资金的经营 yjO7/< 2
P (450)paid cheque 已付支票 sHuz10
P (451)paid-up share capital 认定股本 c>R (Fs|6
P (452)parent company 母公司 So^`L s;S
P (453)pareto distribution 帕累托分布 )L!R~F
C
P (454)participating preference shares 参与优先股 5 Qe Gx3'
P (455)partnership 合伙 KC u6:)6 '
P (456)payable ledger 应付款项账户 M~Slc*_%
P (457)payback 回收期 aC},h
P (458)payments and receipts account 收入和支出报表 b>z. d-
P (459)payments withheld 保留款额 zJ:r0Bt
P (460)payroll 工资单 C{Ug ?hVP
P (461)payroll analysis 工资分析 u
s0'7|{q
P (462)percentage profit on turnover 利润对营业额比率 5:d2q<x:{
P (463)period cost 期间成本 G"[pr%?
P (464)perpetual inventory 永续盘存 qWpC e*C
P (465)personal account 记名账户 "{k
)nr+7U
P (466)PEPT 项目评审法 8_m9CQ6 i
P (467)petty cash account 备用金账户 Ib\G{$r
P (468)petty cash voucher 备用金凭证 Fdw[CY Hz
P (469)physical inventory 实地盘存 O}-7 V5
P (470)planning 计划 I3Lsj} 69
P (471)planning horizon 计划时限
