N (428)number of days stock 存货周转天数 9{&x-ugM
N (429)number of weeks stock 存货周转周数 z`6KX93
O (430)objective classification 客体分类 #Z5~a9rO
O (431)obsolescence 陈旧 ,
>6X_XJQ
O (432)off balance sheet finance 资产负债表外筹资 yrb%g~ELGn
O (433)offer for sale 标价出售 1 6{;24
O (434)operating budget 经营预算 ,peFNpi
O (435)operating lease 经营租赁 r8E!-r}rno
O (436)operating statement 营业报表 U$%w"k7^(
O (437)operation time 操作时间 5
[*jfOz
O (438)operational control 经营控制 x-EAu 3=V
O (439)operational gearing 经营杠杆 6&cU*Io@
O (440)operating plans 经营计划 n$K_KU v
O (441)opportunity cost 机会成本 Ro69woU
O (442)order 定单 MsiSC
O (443)ordinary shares 普通股 LPCl E5
O (444)out-of-date cheque 过期支票 uhL
W/?q.
O (445)over capitalization 过分资本化 TlJF{ <E
O (446)overhead 制造费用 p
<NgT1"{
O (447)overhead absorption rate 制造费用分配率 g. qp _O
O (448)overhead cost 制造费用 @A%`\Ea%
O (449)overtrading 超过营业资金的经营 -8: @xG2
P (450)paid cheque 已付支票 w\a#Bfcv
P (451)paid-up share capital 认定股本 G{9y` ;
P (452)parent company 母公司 Ib C)F> Dq
P (453)pareto distribution 帕累托分布 aeIR}' H|
P (454)participating preference shares 参与优先股 :JmNy <
P (455)partnership 合伙 G"(!5+DLy
P (456)payable ledger 应付款项账户 ?6gI8K6X
P (457)payback 回收期 KA7nncg;,
P (458)payments and receipts account 收入和支出报表 *HUqW}_r
P (459)payments withheld 保留款额 .FyC4"b=c
P (460)payroll 工资单 4D5)<3N=d'
P (461)payroll analysis 工资分析 N[%IrN3
P (462)percentage profit on turnover 利润对营业额比率 Spb'jAKj'
P (463)period cost 期间成本 "@_f>3z
P (464)perpetual inventory 永续盘存 _`_$U MK
;
P (465)personal account 记名账户 y+_U6rv[
P (466)PEPT 项目评审法 +Y+kx"8
P (467)petty cash account 备用金账户 p_(
NLJ%
P (468)petty cash voucher 备用金凭证 9hQ{r 2
P (469)physical inventory 实地盘存 G}x^PJJt
P (470)planning 计划 n%}0hVu
P (471)planning horizon 计划时限
