N (428)number of days stock 存货周转天数 wkT;a&_
N (429)number of weeks stock 存货周转周数 #4y,
a_)
O (430)objective classification 客体分类 {;RF
O (431)obsolescence 陈旧 D3?N<9
g
O (432)off balance sheet finance 资产负债表外筹资 GJak.,0t
O (433)offer for sale 标价出售 _'JRo%{xGX
O (434)operating budget 经营预算 ,R
K3eQ
O (435)operating lease 经营租赁 R<&FhT]
O (436)operating statement 营业报表
[,7-w
O (437)operation time 操作时间 :GL7J6
O (438)operational control 经营控制 VN|G5*
O (439)operational gearing 经营杠杆 ]V<"(?,K
O (440)operating plans 经营计划 agY5Dg7
O (441)opportunity cost 机会成本 N$'>XtO
O (442)order 定单 gB+
G'I
O (443)ordinary shares 普通股 *-z4 <LAa
O (444)out-of-date cheque 过期支票 ;:_(7|
O (445)over capitalization 过分资本化 9--dRTG
O (446)overhead 制造费用 *]!l%Uf%
O (447)overhead absorption rate 制造费用分配率 fOW_h
O (448)overhead cost 制造费用 [2H[5<tH
O (449)overtrading 超过营业资金的经营 nO_!:6o".
P (450)paid cheque 已付支票 "
Z;uu)NE
P (451)paid-up share capital 认定股本 9r8D*PvS
P (452)parent company 母公司 V Cf|`V~ G
P (453)pareto distribution 帕累托分布 YKq0f=Ij
P (454)participating preference shares 参与优先股 uo 4x
nzc
P (455)partnership 合伙 .Cfp'u%\;
P (456)payable ledger 应付款项账户 b]K>vhQV
P (457)payback 回收期 PSEWL6=]N
P (458)payments and receipts account 收入和支出报表 Oo/8Y
E@
P (459)payments withheld 保留款额 ]-EN/V
P (460)payroll 工资单 1)Eq&ASB
P (461)payroll analysis 工资分析 82.HH5Z{
P (462)percentage profit on turnover 利润对营业额比率 &NP6%}bR`
P (463)period cost 期间成本 @WJf)
P (464)perpetual inventory 永续盘存 u7 u~
P (465)personal account 记名账户 Fv
a]
*5
P (466)PEPT 项目评审法 HqRCjD
P (467)petty cash account 备用金账户 Cg*kN"8q
P (468)petty cash voucher 备用金凭证 P,`=]Y*
P (469)physical inventory 实地盘存 :3gFHBFDj
P (470)planning 计划 cE2R r
P (471)planning horizon 计划时限