N (428)number of days stock 存货周转天数
UJz4>J F
N (429)number of weeks stock 存货周转周数 3_o
D[ ])A
O (430)objective classification 客体分类 B) *# g
O (431)obsolescence 陈旧 1>@]@ST[:
O (432)off balance sheet finance 资产负债表外筹资 F/h :&B:;
O (433)offer for sale 标价出售 w{ r(F`
O (434)operating budget 经营预算 W\>^[c/
O (435)operating lease 经营租赁 kg?T$}O
O (436)operating statement 营业报表 2-6.r_
O (437)operation time 操作时间 X Y!{ g(
O (438)operational control 经营控制 5S\][;u
O (439)operational gearing 经营杠杆 6t_ 3%{
O (440)operating plans 经营计划 FU5LY XCs
O (441)opportunity cost 机会成本 ?K4.L?D#J
O (442)order 定单 vz yN c'
O (443)ordinary shares 普通股 17 i<4f#
O (444)out-of-date cheque 过期支票 v#:+n+y\ z
O (445)over capitalization 过分资本化 \Z\
IK
O (446)overhead 制造费用 <t[Z9s$n
O (447)overhead absorption rate 制造费用分配率 ~Q_)>|R2
O (448)overhead cost 制造费用 @jE d%W
O (449)overtrading 超过营业资金的经营 ~ ^r ey
P (450)paid cheque 已付支票 y /X:=d6"
P (451)paid-up share capital 认定股本 Ko$ $dkSE
P (452)parent company 母公司 [ GR|$/(z=
P (453)pareto distribution 帕累托分布 7cUR.PI#Q
P (454)participating preference shares 参与优先股 @Z9>3'2]A
P (455)partnership 合伙 >}<29Ii
P (456)payable ledger 应付款项账户 I
9{40_
P (457)payback 回收期 NIGB[2V(
P (458)payments and receipts account 收入和支出报表 T .Pklty
P (459)payments withheld 保留款额 +p9LE4g7Q
P (460)payroll 工资单 A *\o
c
P (461)payroll analysis 工资分析 <OR.q
P (462)percentage profit on turnover 利润对营业额比率 &547`*
P (463)period cost 期间成本 K-2o9No?j`
P (464)perpetual inventory 永续盘存 OX)#F'Sl}
P (465)personal account 记名账户 4;
BW
P (466)PEPT 项目评审法 ch0oFc$
P (467)petty cash account 备用金账户 xta}4:d-Y
P (468)petty cash voucher 备用金凭证 $z2 xZqe
P (469)physical inventory 实地盘存 .N5
h V3
P (470)planning 计划 Em~7D ]Y
P (471)planning horizon 计划时限
