N (428)number of days stock 存货周转天数 qUifw @
N (429)number of weeks stock 存货周转周数 5 ze`IY
O (430)objective classification 客体分类 g@<sU0B
O (431)obsolescence 陈旧 g Cg4;b6g
O (432)off balance sheet finance 资产负债表外筹资 Y0 @'za^y
O (433)offer for sale 标价出售 j|&{e91,?
O (434)operating budget 经营预算 l#X=]xQf
O (435)operating lease 经营租赁 kX@ bv"i
O (436)operating statement 营业报表 {9h`$e=
O (437)operation time 操作时间 ?H y%ULk
O (438)operational control 经营控制 AF6d#Klog
O (439)operational gearing 经营杠杆 _Wm(/ +G_|
O (440)operating plans 经营计划 cSY2#u|v
O (441)opportunity cost 机会成本 "L9C
O (442)order 定单 xN e_qO
O (443)ordinary shares 普通股 nw~/ ~eM5=
O (444)out-of-date cheque 过期支票 }l,T~Pjb
O (445)over capitalization 过分资本化 -Pqi1pj
]
O (446)overhead 制造费用 hZp=BM"bJ
O (447)overhead absorption rate 制造费用分配率 <^CYxy
O (448)overhead cost 制造费用 LN@lr C7X
O (449)overtrading 超过营业资金的经营 %y~`"l$-
P (450)paid cheque 已付支票 ]c
x"
P (451)paid-up share capital 认定股本 \Pw8wayr%
P (452)parent company 母公司 cYZwWMzp
P (453)pareto distribution 帕累托分布 Zx}N Fcn
P (454)participating preference shares 参与优先股 4$0jz'
P (455)partnership 合伙 kb/| ;!
P (456)payable ledger 应付款项账户 M3D xapG
P (457)payback 回收期 IW5*9)N ?
P (458)payments and receipts account 收入和支出报表 `V]egdO
P (459)payments withheld 保留款额 }s`jl` `PM
P (460)payroll 工资单 &_< VZS
P (461)payroll analysis 工资分析 c+@d'yR
P (462)percentage profit on turnover 利润对营业额比率 % MfGVx}nG
P (463)period cost 期间成本 e*Uz# w:
P (464)perpetual inventory 永续盘存 RnMB Gxa
P (465)personal account 记名账户 h g%@ W
P (466)PEPT 项目评审法 skk-.9
P (467)petty cash account 备用金账户 S
23S.]r
P (468)petty cash voucher 备用金凭证 o>xxmyW|
P (469)physical inventory 实地盘存 mA&RN"+V
P (470)planning 计划 1$:{
{%
P (471)planning horizon 计划时限
