N (428)number of days stock 存货周转天数 1Y 4=D
N (429)number of weeks stock 存货周转周数 W~
(@*H
O (430)objective classification 客体分类 \B) a57
O (431)obsolescence 陈旧 9J h"1i>x2
O (432)off balance sheet finance 资产负债表外筹资 UjxEbk5>^
O (433)offer for sale 标价出售 U>?q |(u
O (434)operating budget 经营预算 EjW3_ %
O (435)operating lease 经营租赁 u+%Ca,6
O (436)operating statement 营业报表 Z&9MtpC+N3
O (437)operation time 操作时间 8}z]B^?Fy
O (438)operational control 经营控制 huFT_z_;;
O (439)operational gearing 经营杠杆 V/5.37FSb
O (440)operating plans 经营计划 /8(c^
O (441)opportunity cost 机会成本 .'N:]G@
!
O (442)order 定单 @zo}#.g
O (443)ordinary shares 普通股 u U Xj
O (444)out-of-date cheque 过期支票 mW~t/$Y$
O (445)over capitalization 过分资本化 idW=
O (446)overhead 制造费用 BK`NPC$a
O (447)overhead absorption rate 制造费用分配率 ,(&jG^IpVJ
O (448)overhead cost 制造费用 s+IU%y/9$a
O (449)overtrading 超过营业资金的经营 )a"rj5~-
P (450)paid cheque 已付支票 81Ixs
Qt
P (451)paid-up share capital 认定股本 z-};.!L^
P (452)parent company 母公司 7R9.g6j
P (453)pareto distribution 帕累托分布 Cq\1t
P (454)participating preference shares 参与优先股 :j_OO5b!
P (455)partnership 合伙 W eyH;P=
P (456)payable ledger 应付款项账户 X,-QxV=lc)
P (457)payback 回收期 ML@-@BaN
P (458)payments and receipts account 收入和支出报表 V@krw" vW
P (459)payments withheld 保留款额 ETU.v*HT]
P (460)payroll 工资单 > SRUC
P (461)payroll analysis 工资分析 r*?rwtFtg
P (462)percentage profit on turnover 利润对营业额比率 V6l~Aj}/
P (463)period cost 期间成本 xS.Rpx/8
P (464)perpetual inventory 永续盘存 |m{Q_zAB
P (465)personal account 记名账户 Z9P rw/8P
P (466)PEPT 项目评审法 EC9D.afy&
P (467)petty cash account 备用金账户 74f3a|v x/
P (468)petty cash voucher 备用金凭证 YDh6X D<Z
P (469)physical inventory 实地盘存 /I Ql
P (470)planning 计划 4H
X qRFUD
P (471)planning horizon 计划时限
