N (428)number of days stock 存货周转天数 oxN~(H)/ #
N (429)number of weeks stock 存货周转周数 NwH`t#zd
O (430)objective classification 客体分类 >k gL N
O (431)obsolescence 陈旧 M_ -LI4>
O (432)off balance sheet finance 资产负债表外筹资 AV"fOK;#A
O (433)offer for sale 标价出售 =D<{uovQB
O (434)operating budget 经营预算 8`e75%f:2
O (435)operating lease 经营租赁 Q{ hXP*5
O (436)operating statement 营业报表 's.%rre%
O (437)operation time 操作时间 dd+[FU
O (438)operational control 经营控制 e;1n!
_l\
O (439)operational gearing 经营杠杆 95Q{d'&
O (440)operating plans 经营计划 [X +E
O (441)opportunity cost 机会成本 ?&Zf b
O (442)order 定单 RrM C[2=
O (443)ordinary shares 普通股 Ba=P
O (444)out-of-date cheque 过期支票 cVHv>nd#
O (445)over capitalization 过分资本化 5,3Yt ~\m
O (446)overhead 制造费用 k 7 !{p
O (447)overhead absorption rate 制造费用分配率 @<$-*,
O (448)overhead cost 制造费用 {0J T N%e
O (449)overtrading 超过营业资金的经营 *\9JIi 2
P (450)paid cheque 已付支票 O>Y Xvu
P (451)paid-up share capital 认定股本 bVE t?E*+
P (452)parent company 母公司 QLx]%E\
P (453)pareto distribution 帕累托分布 ? LP&VU1
P (454)participating preference shares 参与优先股 >heFdKq1
P (455)partnership 合伙 gv7(-I
P (456)payable ledger 应付款项账户 >Ux5UD
P (457)payback 回收期 9cJzL"yi
P (458)payments and receipts account 收入和支出报表 t@K N+
C
P (459)payments withheld 保留款额 kHj|:,'sV
P (460)payroll 工资单 H{Zfbb
P (461)payroll analysis 工资分析 a@[y)xa$Z
P (462)percentage profit on turnover 利润对营业额比率 ^rz8c+ly
P (463)period cost 期间成本 2=X\G~a
P (464)perpetual inventory 永续盘存 r^<W $-#
P (465)personal account 记名账户 ET ;=o+\d
P (466)PEPT 项目评审法 Jg I+k Nx
P (467)petty cash account 备用金账户 Jvysvi{8
P (468)petty cash voucher 备用金凭证 ,j{$SuZ M
P (469)physical inventory 实地盘存 `4 Jlf!
P (470)planning 计划 9(.P2yO
P (471)planning horizon 计划时限
