N (428)number of days stock 存货周转天数 (L"G,l
N (429)number of weeks stock 存货周转周数 Jek)`D
O (430)objective classification 客体分类
MU~n vs;:
O (431)obsolescence 陈旧 +#g?rCz
O (432)off balance sheet finance 资产负债表外筹资 N2`u
]*"0
O (433)offer for sale 标价出售 M2y"M ,k4
O (434)operating budget 经营预算 ZTP&*+d
O (435)operating lease 经营租赁 #'Lt_Yf!
O (436)operating statement 营业报表 +X7+:QQ }
O (437)operation time 操作时间 Js!V,={iX
O (438)operational control 经营控制 qEB]Tj e [
O (439)operational gearing 经营杠杆 . {LJ
O (440)operating plans 经营计划 x2H?B` 5
O (441)opportunity cost 机会成本 }\_[+@*EJ
O (442)order 定单 `xd{0EvF
O (443)ordinary shares 普通股 $,B@yiie
O (444)out-of-date cheque 过期支票 3}X; WE `
O (445)over capitalization 过分资本化 yX;v
O (446)overhead 制造费用 ue#Y h
O (447)overhead absorption rate 制造费用分配率 D3-H!TFpDb
O (448)overhead cost 制造费用 [)83X\CO
O (449)overtrading 超过营业资金的经营 N;d@)h(N!
P (450)paid cheque 已付支票 (eJYv:
^
P (451)paid-up share capital 认定股本 `Hq)g1a7q
P (452)parent company 母公司 QyX ?
P (453)pareto distribution 帕累托分布 cak
b.Q
P (454)participating preference shares 参与优先股 0YVkq?1x9
P (455)partnership 合伙 ^q l+l~
P (456)payable ledger 应付款项账户 \!,@p e_
P (457)payback 回收期 c`h/x>f a
P (458)payments and receipts account 收入和支出报表 Q d$!?h
P (459)payments withheld 保留款额 JOJ? .H&su
P (460)payroll 工资单 kKR Z79"7s
P (461)payroll analysis 工资分析 -
g]g
P (462)percentage profit on turnover 利润对营业额比率 . ;q 4<_
P (463)period cost 期间成本 ? $LKn2C
P (464)perpetual inventory 永续盘存 f,}]h~w\
P (465)personal account 记名账户 FGG 7;0(
P (466)PEPT 项目评审法 G'
'l,\ 3
P (467)petty cash account 备用金账户 -l` 1j6
P (468)petty cash voucher 备用金凭证 `CQMvX{
P (469)physical inventory 实地盘存
C) "|sG
P (470)planning 计划 ?Em*yc@WD
P (471)planning horizon 计划时限
