N (428)number of days stock 存货周转天数 ^ "f
N (429)number of weeks stock 存货周转周数 u>E+HxUJ
O (430)objective classification 客体分类 Na
nU%# &
O (431)obsolescence 陈旧 ?R+$4; iy
O (432)off balance sheet finance 资产负债表外筹资 0eLK9u3<
O (433)offer for sale 标价出售 ooAZ,l=8
O (434)operating budget 经营预算 KV6S-
O (435)operating lease 经营租赁 pI!55w|
O (436)operating statement 营业报表 OU+*@2")t
O (437)operation time 操作时间 k (R4-"@
O (438)operational control 经营控制 $@x kKe"
O (439)operational gearing 经营杠杆 %(]rc%ry0
O (440)operating plans 经营计划 9f @)EKBK
O (441)opportunity cost 机会成本 - "<f(
O (442)order 定单 t|q=N K/
O (443)ordinary shares 普通股 H~ @h
#6
O (444)out-of-date cheque 过期支票 }u&JX
O (445)over capitalization 过分资本化 ?/wloLS47
O (446)overhead 制造费用
r:IU +3
O (447)overhead absorption rate 制造费用分配率 u|ZO"t
O (448)overhead cost 制造费用 7jPmI
O (449)overtrading 超过营业资金的经营 S]N4o'K}q
P (450)paid cheque 已付支票 7Av]f3
Zr
P (451)paid-up share capital 认定股本 \5Jv;gc\\
P (452)parent company 母公司 u "%fz8v
P (453)pareto distribution 帕累托分布 d
!H)voX
P (454)participating preference shares 参与优先股 ox6rR
P (455)partnership 合伙 ,Tx8^|b#F
P (456)payable ledger 应付款项账户 V6k9L*VP
P (457)payback 回收期 ka*UyW}
P (458)payments and receipts account 收入和支出报表 %9lxE[/
P (459)payments withheld 保留款额 .EdV36$n
P (460)payroll 工资单 )N/KQ[W
P (461)payroll analysis 工资分析 YV
msWuF
P (462)percentage profit on turnover 利润对营业额比率 D H^^$)
P (463)period cost 期间成本 9 V&LJhDQ
P (464)perpetual inventory 永续盘存 !8g
y)2
P (465)personal account 记名账户 */)gk=x8
P (466)PEPT 项目评审法 IFY !3^;zO
P (467)petty cash account 备用金账户
]Oy<zU
P (468)petty cash voucher 备用金凭证
/p>[$`Aq
P (469)physical inventory 实地盘存 6D0,ME#
P (470)planning 计划 mAzW'Q4D
P (471)planning horizon 计划时限
