N (428)number of days stock 存货周转天数 #mRT>]di`D
N (429)number of weeks stock 存货周转周数 <1kK@m -E
O (430)objective classification 客体分类 Q\z9\mMG-
O (431)obsolescence 陈旧 gnw?Y 2
O (432)off balance sheet finance 资产负债表外筹资 wU&vkb)k
O (433)offer for sale 标价出售 1*OZu.NdK
O (434)operating budget 经营预算 B?;P:!/1
O (435)operating lease 经营租赁 k 1HCPj
O (436)operating statement 营业报表 :Mq{ES%
O (437)operation time 操作时间 D3C3_
@ *
O (438)operational control 经营控制 G g{M
O (439)operational gearing 经营杠杆 }%S#d&wh$_
O (440)operating plans 经营计划 u9R@rQ9r
O (441)opportunity cost 机会成本 +{s -F g
O (442)order 定单 i0&W}Bb'
O (443)ordinary shares 普通股 qyR}|<F8*
O (444)out-of-date cheque 过期支票 =dY!-#yg!
O (445)over capitalization 过分资本化 n?8xRaEf
O (446)overhead 制造费用 _i2k$Nr
O (447)overhead absorption rate 制造费用分配率 oN= >U"<\1
O (448)overhead cost 制造费用 /(DnMHn\
O (449)overtrading 超过营业资金的经营 NoT%z$ 1n
P (450)paid cheque 已付支票 [(Ihu e
P (451)paid-up share capital 认定股本 VH<-||X/4
P (452)parent company 母公司 *+j r? |
P (453)pareto distribution 帕累托分布 W]M Fq5.
P (454)participating preference shares 参与优先股 b}Xh|0`b+
P (455)partnership 合伙 G)&S%R!i\N
P (456)payable ledger 应付款项账户 ";
m lQyP
P (457)payback 回收期 0G(|`xG1q
P (458)payments and receipts account 收入和支出报表 y*#+:D]o*
P (459)payments withheld 保留款额 E[ c6*I
P (460)payroll 工资单 }hS$F
P (461)payroll analysis 工资分析 5GDg _9Bz
P (462)percentage profit on turnover 利润对营业额比率 Lm'+z97
P (463)period cost 期间成本 4, ?WNPqo
P (464)perpetual inventory 永续盘存 W@Rb"5Gy+
P (465)personal account 记名账户 nt*K@
P (466)PEPT 项目评审法 =&WH9IKz
P (467)petty cash account 备用金账户 u4D rZ-v
P (468)petty cash voucher 备用金凭证 lec3rv0)
P (469)physical inventory 实地盘存 =!IoL7x
P (470)planning 计划 G$;cA:p-j
P (471)planning horizon 计划时限
