N (428)number of days stock 存货周转天数 z\-/R9E/5-
N (429)number of weeks stock 存货周转周数 "a-;?S&
O (430)objective classification 客体分类 7LsV lT [
O (431)obsolescence 陈旧 +z<GycIc?K
O (432)off balance sheet finance 资产负债表外筹资 F_@? '#m
O (433)offer for sale 标价出售 5DJ!:QY!
O (434)operating budget 经营预算 tA^CuJR
O (435)operating lease 经营租赁
[I gqK5@
O (436)operating statement 营业报表 y Cwe:58
O (437)operation time 操作时间 $!^C|,CS
O (438)operational control 经营控制 W9; 9\k
O (439)operational gearing 经营杠杆 r<B
pX["
O (440)operating plans 经营计划 gF:| j(
O (441)opportunity cost 机会成本 [P l''[
O (442)order 定单 <vt}+uMzXv
O (443)ordinary shares 普通股 |3g'~E?$
O (444)out-of-date cheque 过期支票 v oO7W "
O (445)over capitalization 过分资本化 N%9?8X[5
O (446)overhead 制造费用 [WI'o y
O (447)overhead absorption rate 制造费用分配率 o|w
w>m
O (448)overhead cost 制造费用 0 ,B"p
O (449)overtrading 超过营业资金的经营 EY0,Q {
P (450)paid cheque 已付支票 G +AP."M?
P (451)paid-up share capital 认定股本 vlFq-W
!
P (452)parent company 母公司 Ymf@r?F<
P (453)pareto distribution 帕累托分布 yp) D"w4@
P (454)participating preference shares 参与优先股 X6=o v m
P (455)partnership 合伙 6?a z
P (456)payable ledger 应付款项账户 O*%5P5'p"{
P (457)payback 回收期 & j m1
P (458)payments and receipts account 收入和支出报表 @s Uec
P (459)payments withheld 保留款额 ~=9S AJr]
P (460)payroll 工资单 `6(Zc"/
\m
P (461)payroll analysis 工资分析 Hc-up.?v'v
P (462)percentage profit on turnover 利润对营业额比率 _w2%!+'
P (463)period cost 期间成本 I
Y|`$sHb
P (464)perpetual inventory 永续盘存 iU~xb ?,,
P (465)personal account 记名账户 (gIFu OGi>
P (466)PEPT 项目评审法 3R)|DGql=1
P (467)petty cash account 备用金账户 Y$9x !kV
P (468)petty cash voucher 备用金凭证 FiSx"o
P (469)physical inventory 实地盘存 & Z js
P (470)planning 计划 s1t kiX{>
P (471)planning horizon 计划时限
