N (428)number of days stock 存货周转天数 DQ '= $z
N (429)number of weeks stock 存货周转周数 /gkHV3}fu
O (430)objective classification 客体分类 L|hdV\
O (431)obsolescence 陈旧 h0}= C_.^
O (432)off balance sheet finance 资产负债表外筹资 Zj@k3y
O (433)offer for sale 标价出售 _MF:?p,l
O (434)operating budget 经营预算 #k
%$A}9
O (435)operating lease 经营租赁 c418TjO;
O (436)operating statement 营业报表 B?BB
O (437)operation time 操作时间
<L4.*
O (438)operational control 经营控制 X]^FHYjhS
O (439)operational gearing 经营杠杆 D=hy[sDBw
O (440)operating plans 经营计划 f)`_su
U
O (441)opportunity cost 机会成本 ^}JGWGib=+
O (442)order 定单 G:$Ta6=
O (443)ordinary shares 普通股 v6Vie o=
O (444)out-of-date cheque 过期支票 N/wU
P
O (445)over capitalization 过分资本化 )Gf"#TM[
O (446)overhead 制造费用 Y>Oh]?
O (447)overhead absorption rate 制造费用分配率 KIyhvY~
O (448)overhead cost 制造费用 K(&I8vAp
O (449)overtrading 超过营业资金的经营 2YT1]x 3
P (450)paid cheque 已付支票 Af~>}-`a
P (451)paid-up share capital 认定股本 =L,s6J8_'
P (452)parent company 母公司 pKe
K6K\8
P (453)pareto distribution 帕累托分布 }HO3D.HE^
P (454)participating preference shares 参与优先股 (x;Uy
P (455)partnership 合伙 0 rM'VgB
P (456)payable ledger 应付款项账户 0GEM3~~D.?
P (457)payback 回收期 L5
(7;
P (458)payments and receipts account 收入和支出报表 Z>0a?
=1[
P (459)payments withheld 保留款额 }e/#dMEi
P (460)payroll 工资单 %N jRD|
P (461)payroll analysis 工资分析 j#}wg`P"A
P (462)percentage profit on turnover 利润对营业额比率 I4[sf
P (463)period cost 期间成本 'o D31\@I
P (464)perpetual inventory 永续盘存 M]FA
y "E
P (465)personal account 记名账户 4RPc&%
P (466)PEPT 项目评审法 h(M_
K
P (467)petty cash account 备用金账户 RKI BFP8.
P (468)petty cash voucher 备用金凭证 D8Ntzsr6
P (469)physical inventory 实地盘存 DdU T"%
P (470)planning 计划 K fM6(f:
P (471)planning horizon 计划时限
