N (428)number of days stock 存货周转天数 P<~
y$B
N (429)number of weeks stock 存货周转周数 = v-D}eJQ=
O (430)objective classification 客体分类 S6
*dp6 8
O (431)obsolescence 陈旧 E;N8{Ye_
O (432)off balance sheet finance 资产负债表外筹资 A
yDK-8a
O (433)offer for sale 标价出售 #XZ?,neY
O (434)operating budget 经营预算 e [n>U @
O (435)operating lease 经营租赁 ge|}'QKow
O (436)operating statement 营业报表 AyUVsIuPT=
O (437)operation time 操作时间 pFh2@ O
O (438)operational control 经营控制 z; +x `i.
O (439)operational gearing 经营杠杆 9TLP(
O (440)operating plans 经营计划 apXq$wWq{D
O (441)opportunity cost 机会成本 .?qS8:yA
O (442)order 定单 5ym
=2U
O (443)ordinary shares 普通股 })Jp5vv
O (444)out-of-date cheque 过期支票 o9CB
,c7]
O (445)over capitalization 过分资本化 o,L !F` W
O (446)overhead 制造费用 VQyDd~Za
O (447)overhead absorption rate 制造费用分配率 ,aeFEs
i
O (448)overhead cost 制造费用 XcXd7 e
O (449)overtrading 超过营业资金的经营 (`& g
P (450)paid cheque 已付支票 B^
h!F8DC
P (451)paid-up share capital 认定股本 @4pN4v8U
P (452)parent company 母公司 P&K~wP]
P (453)pareto distribution 帕累托分布 A+'j@c\&!
P (454)participating preference shares 参与优先股 ZHT.+X:_
P (455)partnership 合伙 ]Q+Tm2{
P (456)payable ledger 应付款项账户 JW $#~"@r
P (457)payback 回收期 R!O'DM+
P (458)payments and receipts account 收入和支出报表 AbB%osz}Ed
P (459)payments withheld 保留款额 <_+8 c{ G
P (460)payroll 工资单 kci H
P (461)payroll analysis 工资分析 lH[N*9G(
P (462)percentage profit on turnover 利润对营业额比率 <H.Ml>q:r
P (463)period cost 期间成本 j JW0a\0
P (464)perpetual inventory 永续盘存 nxG vh4'i8
P (465)personal account 记名账户 MkQSq
MU=
P (466)PEPT 项目评审法 QS[%`-dR2
P (467)petty cash account 备用金账户 1t6UI4U!$
P (468)petty cash voucher 备用金凭证 a}yJ$ 6xi
P (469)physical inventory 实地盘存 _+GCd8d
P (470)planning 计划 )gE:@ 3
P (471)planning horizon 计划时限
