N (428)number of days stock 存货周转天数 3F6'3NvVc2
N (429)number of weeks stock 存货周转周数 C _W ]3
O (430)objective classification 客体分类 bz&9]% S<
O (431)obsolescence 陈旧 ,g
P;XRe1
O (432)off balance sheet finance 资产负债表外筹资 % [,^2s
O (433)offer for sale 标价出售 "{{@N4^
O (434)operating budget 经营预算 7 Aw <:
O (435)operating lease 经营租赁 s5b<KQ.
O (436)operating statement 营业报表 acpc[ ^'
O (437)operation time 操作时间 4J[bh
O (438)operational control 经营控制 cP
21x<n
O (439)operational gearing 经营杠杆 }WQ:Rmi
O (440)operating plans 经营计划 { F0"U=
O (441)opportunity cost 机会成本 I
t n?''~;
O (442)order 定单 ht:L
L#b*(
O (443)ordinary shares 普通股 4 [0.M
O (444)out-of-date cheque 过期支票 s x9[#6~{Y
O (445)over capitalization 过分资本化 j{5oXW
O (446)overhead 制造费用 d{^ K8T3
O (447)overhead absorption rate 制造费用分配率 I#yd/d5^
O (448)overhead cost 制造费用 ? !34qh
O (449)overtrading 超过营业资金的经营 Qe<c@i"
P (450)paid cheque 已付支票 7
dG _E]&
P (451)paid-up share capital 认定股本 |qk%UN<
P (452)parent company 母公司 |?fc]dl1]
P (453)pareto distribution 帕累托分布 B@3>_};Ct
P (454)participating preference shares 参与优先股 :)e/(I]
P (455)partnership 合伙 4.&et()}
P (456)payable ledger 应付款项账户 is- {U? -
P (457)payback 回收期 M+Y^ A7
P (458)payments and receipts account 收入和支出报表 i];@ e]
P (459)payments withheld 保留款额 4p&SlJ
P (460)payroll 工资单 Bq:: 5,v
P (461)payroll analysis 工资分析 \AR3DDm
P (462)percentage profit on turnover 利润对营业额比率 :n?} G0y
P (463)period cost 期间成本 DB1Y`l
P (464)perpetual inventory 永续盘存 cW $~86u"C
P (465)personal account 记名账户 PI" )^`
P (466)PEPT 项目评审法 Z Q9's
P (467)petty cash account 备用金账户
XN' X& J
P (468)petty cash voucher 备用金凭证 |B* `%7{+
P (469)physical inventory 实地盘存 =7("xz %
P (470)planning 计划 }Sb&ux
P (471)planning horizon 计划时限
