N (428)number of days stock 存货周转天数 ,u&tB|,W,
N (429)number of weeks stock 存货周转周数 O@r.>
O (430)objective classification 客体分类 ,5\2C{
O (431)obsolescence 陈旧 z
_O,Y
O (432)off balance sheet finance 资产负债表外筹资 Ev+HW x~Y
O (433)offer for sale 标价出售 'wz\tT ^
O (434)operating budget 经营预算 ;J(rw
O (435)operating lease 经营租赁 A{aw<
P|+
O (436)operating statement 营业报表 < g 3du~
O (437)operation time 操作时间 -3G 4vRIo
O (438)operational control 经营控制 H}sS4[z
O (439)operational gearing 经营杠杆 5oU` [&=Ob
O (440)operating plans 经营计划 \]T=j#.S$
O (441)opportunity cost 机会成本 ~MhgAC
O (442)order 定单 ]> )u+|
O (443)ordinary shares 普通股 zNV!@ Yr
O (444)out-of-date cheque 过期支票 hgweNRTh!
O (445)over capitalization 过分资本化 15xd~V?ai:
O (446)overhead 制造费用 4fw1_pv_D
O (447)overhead absorption rate 制造费用分配率 3!.H^v?
O (448)overhead cost 制造费用 fO^e +M z
O (449)overtrading 超过营业资金的经营 |*tWF!
D6`
P (450)paid cheque 已付支票 m"gni #
P (451)paid-up share capital 认定股本 [lNqT1%]
P (452)parent company 母公司 K\IYx|Hm a
P (453)pareto distribution 帕累托分布 v[{8G^Z}54
P (454)participating preference shares 参与优先股 Ml8 YyF/~
P (455)partnership 合伙 k_D4'(V:b
P (456)payable ledger 应付款项账户 \~ @[QGKN
P (457)payback 回收期 f0 uUbJ5
P (458)payments and receipts account 收入和支出报表 <%d51~@={I
P (459)payments withheld 保留款额 N5 SLF4R1
P (460)payroll 工资单 e 2AN[Ar
P (461)payroll analysis 工资分析 lAdDu
P (462)percentage profit on turnover 利润对营业额比率 h4CTTe)
P (463)period cost 期间成本 eyeN rk*2o
P (464)perpetual inventory 永续盘存 q&X
CX$N
P (465)personal account 记名账户 M}Nb|V09
P (466)PEPT 项目评审法 { OB-J \7Y
P (467)petty cash account 备用金账户 qQfqlD<
P (468)petty cash voucher 备用金凭证 \{c,,th
P (469)physical inventory 实地盘存 iNod< /+"K
P (470)planning 计划 nu&_gF ,{
P (471)planning horizon 计划时限
