N (428)number of days stock 存货周转天数 NGW:hgf
N (429)number of weeks stock 存货周转周数 a o@CPB6N
O (430)objective classification 客体分类 8cuI-Swz
O (431)obsolescence 陈旧 lA4TWU (]
O (432)off balance sheet finance 资产负债表外筹资 @H}Hjg_ >m
O (433)offer for sale 标价出售 vXG?8Q
O (434)operating budget 经营预算 4Ujy_E?^
O (435)operating lease 经营租赁 } $(\,SzW
O (436)operating statement 营业报表 +/hd;s$x
O (437)operation time 操作时间 _SU6Bd/>
O (438)operational control 经营控制 pB7^l|\]
O (439)operational gearing 经营杠杆 (,cG+3r ]
O (440)operating plans 经营计划 f5/ s+H!
O (441)opportunity cost 机会成本 8U!$()^?
O (442)order 定单 .s KfwcYu4
O (443)ordinary shares 普通股 {*K$gH$
O (444)out-of-date cheque 过期支票 =uR3|U(.|u
O (445)over capitalization 过分资本化 Mu 6DT p~k
O (446)overhead 制造费用 gq="&
O (447)overhead absorption rate 制造费用分配率 <*o V-A
O (448)overhead cost 制造费用 NB-%Tp*d
O (449)overtrading 超过营业资金的经营 (ki= s+W-
P (450)paid cheque 已付支票 wNmC 1HOh
P (451)paid-up share capital 认定股本 d;{k,rP6
P (452)parent company 母公司 QuC_sFP10
P (453)pareto distribution 帕累托分布 K \.tR
P (454)participating preference shares 参与优先股 > iYdr/^a
P (455)partnership 合伙 ^$[
iLX
P (456)payable ledger 应付款项账户 `oM'H+
P (457)payback 回收期 WADEDl&,'
P (458)payments and receipts account 收入和支出报表 ]kF1~kXBe
P (459)payments withheld 保留款额 Ei=rBi
P (460)payroll 工资单 [\ &2&
P (461)payroll analysis 工资分析 dEW= V"W
P (462)percentage profit on turnover 利润对营业额比率 > }kZXeR|
P (463)period cost 期间成本 =T1Xfib
P (464)perpetual inventory 永续盘存 Np/vPaAk
P (465)personal account 记名账户 =r3g:j/>q
P (466)PEPT 项目评审法 L$y~\1-
P (467)petty cash account 备用金账户 _/Ay$l;F
P (468)petty cash voucher 备用金凭证 </aQ
P (469)physical inventory 实地盘存 s d = bw
P (470)planning 计划 g1(5QWb
P (471)planning horizon 计划时限
