N (428)number of days stock 存货周转天数 ?wO-cnl
N (429)number of weeks stock 存货周转周数 Br ` IW
O (430)objective classification 客体分类 b!)<-|IK
O (431)obsolescence 陈旧 9;veuX#(
O (432)off balance sheet finance 资产负债表外筹资 )
n ,P"0
O (433)offer for sale 标价出售 o`Ta("9^
O (434)operating budget 经营预算 &gjF4~W]
O (435)operating lease 经营租赁 ?:w1je7
O (436)operating statement 营业报表 x:nKfY5
O (437)operation time 操作时间 j\m_o% 4
O (438)operational control 经营控制 :sC qjz
O (439)operational gearing 经营杠杆 U*3uq 7
O (440)operating plans 经营计划 :H c0b=
O (441)opportunity cost 机会成本 ;X?mmv'
O (442)order 定单 KCWc` Oz
O (443)ordinary shares 普通股 1bH;!
J
O (444)out-of-date cheque 过期支票 lg(bDK m
O (445)over capitalization 过分资本化 Kw#i),M
O (446)overhead 制造费用 c
9jGq
O (447)overhead absorption rate 制造费用分配率 DG ?"5:Zd
O (448)overhead cost 制造费用 f4BnX(1u
O (449)overtrading 超过营业资金的经营 |_yYLYH'
P (450)paid cheque 已付支票 xKFn.qFr
P (451)paid-up share capital 认定股本 J &T.(
P (452)parent company 母公司 {Lm~r+
U
P (453)pareto distribution 帕累托分布 qM.bF&&Go
P (454)participating preference shares 参与优先股 ;s52{>&F]
P (455)partnership 合伙 3mOt W %Hl
P (456)payable ledger 应付款项账户 KG=h&
P (457)payback 回收期 5sb\r,kW
P (458)payments and receipts account 收入和支出报表
?]x |Zy
P (459)payments withheld 保留款额 I6Ce_|n
?k
P (460)payroll 工资单 $H-!j%hV
P (461)payroll analysis 工资分析 wR^ R M(1
P (462)percentage profit on turnover 利润对营业额比率 1Uqu> '
P (463)period cost 期间成本 F}=aBV|-
P (464)perpetual inventory 永续盘存 Ovj^IjG-`
P (465)personal account 记名账户 #b~JD O(
P (466)PEPT 项目评审法 W>O~-2
P (467)petty cash account 备用金账户 #H0dZ.$ b0
P (468)petty cash voucher 备用金凭证 ZfB "
E
P (469)physical inventory 实地盘存 *<J*S#]
P (470)planning 计划 X@f "-\
P (471)planning horizon 计划时限
