N (428)number of days stock 存货周转天数 HMl!?%%
N (429)number of weeks stock 存货周转周数 #VP-T; Ahe
O (430)objective classification 客体分类 w%%6[<3%
O (431)obsolescence 陈旧 .YnP%X=
O (432)off balance sheet finance 资产负债表外筹资 tU-#pB>H
O (433)offer for sale 标价出售 F}VS)
O (434)operating budget 经营预算 e3oYy#QNk
O (435)operating lease 经营租赁 D
ohl,d
O (436)operating statement 营业报表 !HT>
O (437)operation time 操作时间 1"~O"m sb
O (438)operational control 经营控制 EU&6Tg
O (439)operational gearing 经营杠杆 ~_/<PIm
O (440)operating plans 经营计划 _>Pe]3
O (441)opportunity cost 机会成本 4w?]dDyc%
O (442)order 定单 fwar8
i1
O (443)ordinary shares 普通股 \(3Qqbw
O (444)out-of-date cheque 过期支票 2Mv)0%,c
O (445)over capitalization 过分资本化 9!Q
$GE?vl
O (446)overhead 制造费用 +S:u[x
O (447)overhead absorption rate 制造费用分配率 p4<M|1Z&
O (448)overhead cost 制造费用 6qmo
ZAg
O (449)overtrading 超过营业资金的经营 5 O{Ip-
P (450)paid cheque 已付支票 %nG~u,_2f
P (451)paid-up share capital 认定股本 '>S8t/
P (452)parent company 母公司 tq4"QBIKh
P (453)pareto distribution 帕累托分布 6@,'m
P (454)participating preference shares 参与优先股 a{%52B"
P (455)partnership 合伙 Ot4; ,UZ
P (456)payable ledger 应付款项账户 OoU '86)
P (457)payback 回收期 ;c \zgs~"T
P (458)payments and receipts account 收入和支出报表 m;$F@JJ
P (459)payments withheld 保留款额 Aspj*CDu
P (460)payroll 工资单 t2!$IHE:
P (461)payroll analysis 工资分析 Np5/lPb1
P (462)percentage profit on turnover 利润对营业额比率 nf+"vr}1
P (463)period cost 期间成本 )U/@J+{{
P (464)perpetual inventory 永续盘存
5K_N
P (465)personal account 记名账户 ,~ia$vI}R
P (466)PEPT 项目评审法 qQ?
,|4)y
P (467)petty cash account 备用金账户 T[8"u<O96
P (468)petty cash voucher 备用金凭证 I1}{~@
P (469)physical inventory 实地盘存 L`VQ{|&3V
P (470)planning 计划 jmZ|b6
P (471)planning horizon 计划时限