N (428)number of days stock 存货周转天数 $Kj&)&M
N (429)number of weeks stock 存货周转周数 Gnm4gF!BI
O (430)objective classification 客体分类 vh!v
MB}}
O (431)obsolescence 陈旧 6~:Sgt nU
O (432)off balance sheet finance 资产负债表外筹资 bSwWszd~
O (433)offer for sale 标价出售 n@C~ev@%S
O (434)operating budget 经营预算 u
]^N&2UW
O (435)operating lease 经营租赁 Nb2Qp
K
O (436)operating statement 营业报表 &}mw'_ I
O (437)operation time 操作时间 m %+IPZ2m
O (438)operational control 经营控制 uNbH\qd=
O (439)operational gearing 经营杠杆 \b'x t
O (440)operating plans 经营计划 _zxLwU1(x
O (441)opportunity cost 机会成本 PHg48Y"Nd
O (442)order 定单 !;@_VWR
O (443)ordinary shares 普通股 jt~Qu-
O (444)out-of-date cheque 过期支票 E{xVc;t
O (445)over capitalization 过分资本化 3LR p2(A
O (446)overhead 制造费用 m^%|ZTrwN7
O (447)overhead absorption rate 制造费用分配率 Z{IU y
O (448)overhead cost 制造费用 BIaDY<j90
O (449)overtrading 超过营业资金的经营 SDG-~(Y
P (450)paid cheque 已付支票 +YOKA*
P (451)paid-up share capital 认定股本 sGDV]~E
P (452)parent company 母公司 C `rLj5E%
P (453)pareto distribution 帕累托分布 q"Kn LA(
P (454)participating preference shares 参与优先股 k?BJdg)xJ
P (455)partnership 合伙 #yseiVm;
P (456)payable ledger 应付款项账户 Y-piL 8Xc
P (457)payback 回收期 $$i. O }
P (458)payments and receipts account 收入和支出报表 m4k
Bj*6c{
P (459)payments withheld 保留款额 }y%`)lz~ ;
P (460)payroll 工资单 31^c z*V
P (461)payroll analysis 工资分析 @4~=CV%j
P (462)percentage profit on turnover 利润对营业额比率 z@s5m
}
P (463)period cost 期间成本 T[k4lM
P (464)perpetual inventory 永续盘存 uD_v!
P (465)personal account 记名账户 ?q`0ZuAg\<
P (466)PEPT 项目评审法 +`mGK:>
P (467)petty cash account 备用金账户 pi( -A
P (468)petty cash voucher 备用金凭证 v4Zb?
Yb
P (469)physical inventory 实地盘存 js^ ,(CS
P (470)planning 计划 -${DW^txMZ
P (471)planning horizon 计划时限
