N (428)number of days stock 存货周转天数 8;YN`S!o
N (429)number of weeks stock 存货周转周数 B !hrr
O (430)objective classification 客体分类 "16-K%}
O (431)obsolescence 陈旧 T Z7{ cekQ
O (432)off balance sheet finance 资产负债表外筹资 h4GR :`
O (433)offer for sale 标价出售
Bkn-
OG
O (434)operating budget 经营预算 ?CQ\9 4kO
O (435)operating lease 经营租赁 BlV k?n
O (436)operating statement 营业报表 E&/D%} Wl
O (437)operation time 操作时间 F H'jP`
O (438)operational control 经营控制 FJN,er~T[
O (439)operational gearing 经营杠杆 QPH2TXw
O (440)operating plans 经营计划 s1!_zf_
O (441)opportunity cost 机会成本 1{ -W?n
O (442)order 定单 *yv@-lP 5s
O (443)ordinary shares 普通股 &B^vHH
O (444)out-of-date cheque 过期支票 ^;2dZgJ 4^
O (445)over capitalization 过分资本化 I54O9Aoy
O (446)overhead 制造费用 GLe(?\Ug=
O (447)overhead absorption rate 制造费用分配率 bT @7&
O (448)overhead cost 制造费用 *XmOWV2Y_
O (449)overtrading 超过营业资金的经营 27vLI~
P (450)paid cheque 已付支票 6NCa =9
P (451)paid-up share capital 认定股本 3:rH1vG.m
P (452)parent company 母公司 N.q4Ar[x#p
P (453)pareto distribution 帕累托分布 {Y9m;b,X
P (454)participating preference shares 参与优先股 ]]s_ 8u 3
P (455)partnership 合伙 `F>1xMm
P (456)payable ledger 应付款项账户 $
;/Ny )"
P (457)payback 回收期 (WK $
)f
P (458)payments and receipts account 收入和支出报表 %<e\s6|P:
P (459)payments withheld 保留款额 p;VqkSQ76
P (460)payroll 工资单 O,_2dj d
P (461)payroll analysis 工资分析 -;z&">
P (462)percentage profit on turnover 利润对营业额比率 XHO}(!l\
P (463)period cost 期间成本 DU7kZ
P (464)perpetual inventory 永续盘存 rb nu:+!
P (465)personal account 记名账户
]D7z&h
P (466)PEPT 项目评审法 E0 c5
c
P (467)petty cash account 备用金账户 [Bp[=\
P (468)petty cash voucher 备用金凭证 i4.s_@2Y
P (469)physical inventory 实地盘存 =VlO53Hy{
P (470)planning 计划 [?BmW {*u.
P (471)planning horizon 计划时限
