N (428)number of days stock 存货周转天数 @-d0 ~.S
N (429)number of weeks stock 存货周转周数 6xfG`7Az
O (430)objective classification 客体分类 B`I9
O (431)obsolescence 陈旧 e/S^Rx4W
O (432)off balance sheet finance 资产负债表外筹资 )cF1?2
O (433)offer for sale 标价出售 Wu:@+~J.h
O (434)operating budget 经营预算 m`3Mev
O (435)operating lease 经营租赁 %+A
z
X
O (436)operating statement 营业报表 ]Sl]G6#Iwv
O (437)operation time 操作时间 f*u D9l%/
O (438)operational control 经营控制 t93iU? Z
O (439)operational gearing 经营杠杆 '5:P,1tW U
O (440)operating plans 经营计划 Z3jtq-y
O (441)opportunity cost 机会成本 $d[ -f eU
O (442)order 定单 =5 zx]N1r
O (443)ordinary shares 普通股 sPKyg
O (444)out-of-date cheque 过期支票 4R8W ot
O (445)over capitalization 过分资本化 -( d ,AX
O (446)overhead 制造费用 |izf|*e
O (447)overhead absorption rate 制造费用分配率 ga#Yd}G^~3
O (448)overhead cost 制造费用 \ Gzo^w
O (449)overtrading 超过营业资金的经营 pbM"tr_A{
P (450)paid cheque 已付支票 L.]mC !
P (451)paid-up share capital 认定股本 x>E**a?!L
P (452)parent company 母公司 ^mNPP:%iN
P (453)pareto distribution 帕累托分布 G0u3
*.
P (454)participating preference shares 参与优先股 *`(/wE2v]
P (455)partnership 合伙 K% Gbl#
P (456)payable ledger 应付款项账户 p]7Gj &a
P (457)payback 回收期 t G{?
P (458)payments and receipts account 收入和支出报表 |H(Mmqgk
P (459)payments withheld 保留款额 .F*2]xj @"
P (460)payroll 工资单 @|2}*_3\
P (461)payroll analysis 工资分析 Rlq6I?S+
P (462)percentage profit on turnover 利润对营业额比率 cuw3}4m%
P (463)period cost 期间成本 VB+sl2V<h
P (464)perpetual inventory 永续盘存 [H3~b=
P (465)personal account 记名账户 q|8p4X}/]
P (466)PEPT 项目评审法 o`@B*, @
P (467)petty cash account 备用金账户
;7F|g
P (468)petty cash voucher 备用金凭证 Vu6p l
P (469)physical inventory 实地盘存 TF@HwF"#
P (470)planning 计划 v {H3DgyG
P (471)planning horizon 计划时限
