N (428)number of days stock 存货周转天数 VtPoc(o4]
N (429)number of weeks stock 存货周转周数 m|Q&Lph b8
O (430)objective classification 客体分类 *{;A\sL
O (431)obsolescence 陈旧 2fL88 /'
O (432)off balance sheet finance 资产负债表外筹资 G.q^Zd#.T
O (433)offer for sale 标价出售 /xrq'|r?C
O (434)operating budget 经营预算 !P
i?
!
O (435)operating lease 经营租赁 L/ICFa .G
O (436)operating statement 营业报表 Z#cU#)`y1
O (437)operation time 操作时间 1 Z$99
O (438)operational control 经营控制 z7l;|T
O (439)operational gearing 经营杠杆 lA^Kh
O (440)operating plans 经营计划 k`4\.m"&
O (441)opportunity cost 机会成本 B,VSFpPx
O (442)order 定单 $
O]E$S${
O (443)ordinary shares 普通股 {</$Ob
K
O (444)out-of-date cheque 过期支票 $RFu
m'`5
O (445)over capitalization 过分资本化 dXK~
Z
:
O (446)overhead 制造费用 cwW~ *90#
O (447)overhead absorption rate 制造费用分配率 ?BWvF]
p5/
O (448)overhead cost 制造费用 tgF(=a]o
O (449)overtrading 超过营业资金的经营 S>ylA U;N
P (450)paid cheque 已付支票 y3
o4%K8
P (451)paid-up share capital 认定股本 CyBM4qyH
P (452)parent company 母公司 C K`3
P (453)pareto distribution 帕累托分布 }HQT
@&=
P (454)participating preference shares 参与优先股 Y ,pS/
P (455)partnership 合伙 %Ty
{1'o
P (456)payable ledger 应付款项账户 $ b
7 1
P (457)payback 回收期 XY t8vJ
P (458)payments and receipts account 收入和支出报表 A@Yi{&D_Q]
P (459)payments withheld 保留款额 X)R] a]1A
P (460)payroll 工资单
U+}9X^
P (461)payroll analysis 工资分析 1.d9{LO [-
P (462)percentage profit on turnover 利润对营业额比率 0Eg r
Q
P (463)period cost 期间成本 hjp
?/i%TQ
P (464)perpetual inventory 永续盘存 hr}R,BR|
P (465)personal account 记名账户 1oW]O@R
P (466)PEPT 项目评审法 kA :;c } p
P (467)petty cash account 备用金账户 me`$5Z`
P (468)petty cash voucher 备用金凭证 vhe Ah`u^&
P (469)physical inventory 实地盘存 +fQ$~vr{'
P (470)planning 计划 h}:5hi Jw
P (471)planning horizon 计划时限
