N (428)number of days stock 存货周转天数 N<9w{zIK(
N (429)number of weeks stock 存货周转周数 `SCy<w3$+[
O (430)objective classification 客体分类 m"n.Dz/S
O (431)obsolescence 陈旧 &k1/Z*/
O (432)off balance sheet finance 资产负债表外筹资 ,{?wKXJ}L!
O (433)offer for sale 标价出售 `)"tO&Fn
O (434)operating budget 经营预算
E] NY
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O (435)operating lease 经营租赁 S|HY+Z6n'
O (436)operating statement 营业报表 )AOPiC$jL
O (437)operation time 操作时间 t) LU\!
O (438)operational control 经营控制 xJ-*%'(KZ
O (439)operational gearing 经营杠杆 : (cb2j(C
O (440)operating plans 经营计划 |V lMma z
O (441)opportunity cost 机会成本 C1 W>/?XC
O (442)order 定单 g[M]
i6h2
O (443)ordinary shares 普通股 qYx!jA]O
O (444)out-of-date cheque 过期支票 't7Z] G
O (445)over capitalization 过分资本化 u=%y
O (446)overhead 制造费用 @8|Gh]\P
O (447)overhead absorption rate 制造费用分配率 _ j~4+
H
O (448)overhead cost 制造费用 rsWQHH
kO
O (449)overtrading 超过营业资金的经营 7R: WX:
P (450)paid cheque 已付支票 <KtBv Ip]
P (451)paid-up share capital 认定股本 _74UdD{^o
P (452)parent company 母公司 R;r|cep
P (453)pareto distribution 帕累托分布 HL@TcfOe~
P (454)participating preference shares 参与优先股 cv= \g Z
P (455)partnership 合伙 QO2Ut!Y
P (456)payable ledger 应付款项账户 =c&62;O
P (457)payback 回收期 ?1CJf>B >
P (458)payments and receipts account 收入和支出报表 CJp-Y}fGEA
P (459)payments withheld 保留款额 Q P:9%f>=
P (460)payroll 工资单 Lx%:t YZ
P (461)payroll analysis 工资分析 0pD[7~ ^o
P (462)percentage profit on turnover 利润对营业额比率 )S2iIi;B q
P (463)period cost 期间成本 ^p,3)$
P (464)perpetual inventory 永续盘存 G.Tpl-m
P (465)personal account 记名账户 Hq? & Qo
P (466)PEPT 项目评审法 k52QaMKa~A
P (467)petty cash account 备用金账户 (k8Z=/N~
P (468)petty cash voucher 备用金凭证
YZ<
NP
P (469)physical inventory 实地盘存 IP04l;p/
P (470)planning 计划 G ]-%AO{K
P (471)planning horizon 计划时限
