N (428)number of days stock 存货周转天数 bx=9XZ9g
N (429)number of weeks stock 存货周转周数 25/OV"Z
O (430)objective classification 客体分类 7
Hzv-s
O (431)obsolescence 陈旧 +a}>cAj*
O (432)off balance sheet finance 资产负债表外筹资 c$52b4=a
O (433)offer for sale 标价出售 px=r~8M9}
O (434)operating budget 经营预算 V[baGNe
O (435)operating lease 经营租赁 E.+BqWZ!
O (436)operating statement 营业报表 h$rk]UM/Q
O (437)operation time 操作时间 f4r) g2Zb[
O (438)operational control 经营控制 6`U]%qx_I
O (439)operational gearing 经营杠杆 ~k7 80
O (440)operating plans 经营计划 lk o
k2
O (441)opportunity cost 机会成本 R1NwtnS
O (442)order 定单 f~Q]"I8w
O (443)ordinary shares 普通股 "%]vSr
O (444)out-of-date cheque 过期支票 ])iw|`@dJ
O (445)over capitalization 过分资本化 ;;lOu~-*$p
O (446)overhead 制造费用 YB3?Ftgw
O (447)overhead absorption rate 制造费用分配率 El4SL'E@
O (448)overhead cost 制造费用 ?-D'xqc
O (449)overtrading 超过营业资金的经营 %r >Y)@$Vt
P (450)paid cheque 已付支票 56T{ JTo
P (451)paid-up share capital 认定股本 @bO/5"X,
P (452)parent company 母公司 wA?q/cw C
P (453)pareto distribution 帕累托分布 kl i)6R<
P (454)participating preference shares 参与优先股 ^P}c
0}^
P (455)partnership 合伙 `sPH7 ^R
P (456)payable ledger 应付款项账户 (H-}z`sy/@
P (457)payback 回收期 4oA9|}<FR
P (458)payments and receipts account 收入和支出报表 "E}38
P (459)payments withheld 保留款额 /w2jlu}yt
P (460)payroll 工资单 r0/o{Y|l6
P (461)payroll analysis 工资分析 ~#y( ]Xec2
P (462)percentage profit on turnover 利润对营业额比率
-
j_
P (463)period cost 期间成本 A~%h*nZc%I
P (464)perpetual inventory 永续盘存 FCA
]zR1
P (465)personal account 记名账户 't <hhjPqY
P (466)PEPT 项目评审法 Zia<$kAO
P (467)petty cash account 备用金账户 kH }HFl
P (468)petty cash voucher 备用金凭证 \ :|"qk
P (469)physical inventory 实地盘存 KW-g $ Ma
P (470)planning 计划 L|N[.V 9
P (471)planning horizon 计划时限
