N (428)number of days stock 存货周转天数 =)6|lz^
N (429)number of weeks stock 存货周转周数 BS3BJwf;
f
O (430)objective classification 客体分类 V SH64
O (431)obsolescence 陈旧 DGAg#jh
O (432)off balance sheet finance 资产负债表外筹资 TU8K\;l]
O (433)offer for sale 标价出售 +qF,XJ2
O (434)operating budget 经营预算 ZcN%F)htm
O (435)operating lease 经营租赁 QF_K^(
O (436)operating statement 营业报表 v[y|E;B
O (437)operation time 操作时间 5U l=Nv]
O (438)operational control 经营控制 <J1$s_^`
O (439)operational gearing 经营杠杆 ws}>swR,
O (440)operating plans 经营计划 z1~U
#
O (441)opportunity cost 机会成本 oxqD/fY
O (442)order 定单
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xzbg
O (443)ordinary shares 普通股 (e{pAm
O (444)out-of-date cheque 过期支票 ;V~~lcD&Y`
O (445)over capitalization 过分资本化 A832z`
O (446)overhead 制造费用 _{?/4ZhA\+
O (447)overhead absorption rate 制造费用分配率 ?K?v64[
O (448)overhead cost 制造费用 {7q +3f <
O (449)overtrading 超过营业资金的经营 w~9=6|_
P (450)paid cheque 已付支票 ! XNTk]!
P (451)paid-up share capital 认定股本 9=^4p=1J
P (452)parent company 母公司 [+$o`0q;N?
P (453)pareto distribution 帕累托分布 i_;]UvP
P (454)participating preference shares 参与优先股 lhV'Q]s@6
P (455)partnership 合伙 W>7 o
ec
P (456)payable ledger 应付款项账户 (svd~h e2
P (457)payback 回收期 *(@[E
P (458)payments and receipts account 收入和支出报表 bPdbKi{j@
P (459)payments withheld 保留款额 ]O;Rzq{D(
P (460)payroll 工资单 K_~SJbl
P (461)payroll analysis 工资分析 cvf#^Cu
P (462)percentage profit on turnover 利润对营业额比率 Bx&wS|-) D
P (463)period cost 期间成本 wms8z
P (464)perpetual inventory 永续盘存 }h)[>I(
P (465)personal account 记名账户 q^w3n2
P (466)PEPT 项目评审法 n\y%5J+
P (467)petty cash account 备用金账户
AU
+2'
P (468)petty cash voucher 备用金凭证 \=/^H
P (469)physical inventory 实地盘存 ~cx/>Hu
P (470)planning 计划 r5?qz<WW~
P (471)planning horizon 计划时限