N (428)number of days stock 存货周转天数 P0>2 }/;o
N (429)number of weeks stock 存货周转周数 |1CX?8)b=
O (430)objective classification 客体分类 9+ 9g (6
O (431)obsolescence 陈旧 '/qy_7O
O (432)off balance sheet finance 资产负债表外筹资 H'#06zP>5
O (433)offer for sale 标价出售 8:c=h/fa
O (434)operating budget 经营预算 Y910\h@V
O (435)operating lease 经营租赁 yC$m(Y12FN
O (436)operating statement 营业报表 sTP\ }
O (437)operation time 操作时间 AjEy@ /
O (438)operational control 经营控制 KJyCfMH&:@
O (439)operational gearing 经营杠杆
U:8] G
O (440)operating plans 经营计划 3 orZ BT
O (441)opportunity cost 机会成本 qZF&^pCF}
O (442)order 定单 \;MP|:{pU
O (443)ordinary shares 普通股 dz+!yE\f$
O (444)out-of-date cheque 过期支票 ( gg )?
O (445)over capitalization 过分资本化 ?`e@ o?
O (446)overhead 制造费用
!D['}%
O (447)overhead absorption rate 制造费用分配率 0'6ai=W
O (448)overhead cost 制造费用 |I o:D:
O (449)overtrading 超过营业资金的经营 N4,oO H~
P (450)paid cheque 已付支票 s 1wlO y
P (451)paid-up share capital 认定股本 |HT7m5tu4
P (452)parent company 母公司 Q(-&}cY
P (453)pareto distribution 帕累托分布 ,u>LAo0
P (454)participating preference shares 参与优先股 M>5OC)E
P (455)partnership 合伙 kP$ E+L
P (456)payable ledger 应付款项账户 roc DO8f
P (457)payback 回收期 "9'3mmZm=?
P (458)payments and receipts account 收入和支出报表 XgX~K:<jt
P (459)payments withheld 保留款额 3 6{OE !,i
P (460)payroll 工资单 Lqxh y s
P (461)payroll analysis 工资分析 (" :Dz_
P (462)percentage profit on turnover 利润对营业额比率
<vWP_yy
P (463)period cost 期间成本 \{ | GK
P (464)perpetual inventory 永续盘存 Tk[]l7R ~
P (465)personal account 记名账户 pW.WJ`Rk
P (466)PEPT 项目评审法 \h3HaNC
P (467)petty cash account 备用金账户 @P~%4:!Hr
P (468)petty cash voucher 备用金凭证 O^CBa$
P (469)physical inventory 实地盘存 'V^M+ng
P (470)planning 计划 Mm*V;ADF
P (471)planning horizon 计划时限
