N (428)number of days stock 存货周转天数 X_\$ hF
N (429)number of weeks stock 存货周转周数 )8Q;u8jm1
O (430)objective classification 客体分类 S/2lK* F
O (431)obsolescence 陈旧 Qo5yfdR
O (432)off balance sheet finance 资产负债表外筹资 +~7x+ 6 E
O (433)offer for sale 标价出售 p0|PVn.^h
O (434)operating budget 经营预算 ja-,6*"k
O (435)operating lease 经营租赁 @'> Ul!.]
O (436)operating statement 营业报表 u]766<Z
O (437)operation time 操作时间 y),yks?iv
O (438)operational control 经营控制 <Od5}
O (439)operational gearing 经营杠杆 gb^<6BYUG
O (440)operating plans 经营计划 -U BH,U
O (441)opportunity cost 机会成本 {hH8+4c7
O (442)order 定单 yt4s
g/] :
O (443)ordinary shares 普通股 nK8IW3fX9)
O (444)out-of-date cheque 过期支票 h N U.y
O (445)over capitalization 过分资本化 =
mp"=%
O (446)overhead 制造费用 ~ p!=w#/
O (447)overhead absorption rate 制造费用分配率 4 }r.g0L
O (448)overhead cost 制造费用 /* G-\|
O (449)overtrading 超过营业资金的经营 Oj F]K,$
P (450)paid cheque 已付支票 _g ]h \3
P (451)paid-up share capital 认定股本 1
G}\IK1+
P (452)parent company 母公司 c D5N '3
P (453)pareto distribution 帕累托分布 O4g2s8 k
P (454)participating preference shares 参与优先股 )4;$;
a1
P (455)partnership 合伙
B;A< pNT
P (456)payable ledger 应付款项账户 ] :.
P (457)payback 回收期 ']:>Ww. S
P (458)payments and receipts account 收入和支出报表 +UX~TT :
P (459)payments withheld 保留款额 +=Y$v2BZA3
P (460)payroll 工资单 f{w[H S,z
P (461)payroll analysis 工资分析 [!S%nYs&8L
P (462)percentage profit on turnover 利润对营业额比率 wlEmy.)H
P (463)period cost 期间成本 (
d1ho=
P (464)perpetual inventory 永续盘存 f~R`RBZ]9
P (465)personal account 记名账户 U:fGIEz{ZY
P (466)PEPT 项目评审法 7csMk5NU'<
P (467)petty cash account 备用金账户 ~j36(`t
P (468)petty cash voucher 备用金凭证 68()2v4X
P (469)physical inventory 实地盘存 cR6Rb[9 N
P (470)planning 计划 w\}Q.$@
P (471)planning horizon 计划时限
