N (428)number of days stock 存货周转天数 O< `\9
N (429)number of weeks stock 存货周转周数 n Y=]K U
O (430)objective classification 客体分类 m|cT)-
O (431)obsolescence 陈旧 f*GdHUZ*
O (432)off balance sheet finance 资产负债表外筹资 q@&.)sLPgO
O (433)offer for sale 标价出售 TF;}NQ
O (434)operating budget 经营预算 I, YP{H 4
O (435)operating lease 经营租赁 ]5h
GSl2
O (436)operating statement 营业报表
O^I%Xk
O (437)operation time 操作时间 bx%P-r31
O (438)operational control 经营控制 7Jvb6V<R
O (439)operational gearing 经营杠杆 '3V?M;3|K
O (440)operating plans 经营计划 S1a}9Z|
O (441)opportunity cost 机会成本 So\f [/em
O (442)order 定单 X~5kgq0"
O (443)ordinary shares 普通股 cb9q0sdf
O (444)out-of-date cheque 过期支票 _+x&[^gjP
O (445)over capitalization 过分资本化 sXm,y$ \m
O (446)overhead 制造费用 zM mV Yx
O (447)overhead absorption rate 制造费用分配率 } l
4d/I
O (448)overhead cost 制造费用 4.0JgX
O (449)overtrading 超过营业资金的经营 4e 5 5
P (450)paid cheque 已付支票 w`F4.e
P (451)paid-up share capital 认定股本 }! 0nb)kL
P (452)parent company 母公司 _b1w<T
`
P (453)pareto distribution 帕累托分布 4?F7% ^vr
P (454)participating preference shares 参与优先股 % $.]g
P (455)partnership 合伙 @Zd/>'
P (456)payable ledger 应付款项账户 no lLeRE1
P (457)payback 回收期 ~}F$1;t0
P (458)payments and receipts account 收入和支出报表 Lv`NS+fX
P (459)payments withheld 保留款额 f;PvXq<
7"
P (460)payroll 工资单 6K zdWT
P (461)payroll analysis 工资分析 0(~,U!g[=
P (462)percentage profit on turnover 利润对营业额比率 STH?X]
/
P (463)period cost 期间成本 7L\ kn a<
P (464)perpetual inventory 永续盘存 _/zK ^S)
P (465)personal account 记名账户 KZ}F1Mr
P (466)PEPT 项目评审法 d)7V:
P (467)petty cash account 备用金账户 !O~5<tA[#1
P (468)petty cash voucher 备用金凭证 V=|X=:fuih
P (469)physical inventory 实地盘存 4)=\5wJDg1
P (470)planning 计划
S9Ka
P (471)planning horizon 计划时限
