N (428)number of days stock 存货周转天数 K9YD)351t
N (429)number of weeks stock 存货周转周数 e)WpqaI
O (430)objective classification 客体分类 1j7sJ" *
O (431)obsolescence 陈旧 xA-u%Vf7@
O (432)off balance sheet finance 资产负债表外筹资 ;QA`2$O
w
O (433)offer for sale 标价出售 UE[5Bw?4X
O (434)operating budget 经营预算 VQQtxHTC3
O (435)operating lease 经营租赁 Wx<fD()
O (436)operating statement 营业报表 Vg0$5@
O (437)operation time 操作时间 f;u<r? >Z
O (438)operational control 经营控制 .1[[Y}
O (439)operational gearing 经营杠杆 v~2$ 9x!9
O (440)operating plans 经营计划 l<]@5"wN
O (441)opportunity cost 机会成本 i8\&J.
O (442)order 定单 oP $l( k
O (443)ordinary shares 普通股 8$H _:*A?
O (444)out-of-date cheque 过期支票 * P#okwp
O (445)over capitalization 过分资本化 5gPcsn"D
O (446)overhead 制造费用 MMZdF{5@G
O (447)overhead absorption rate 制造费用分配率
[=63xPxs.
O (448)overhead cost 制造费用 *[-% .=[7
O (449)overtrading 超过营业资金的经营 %YI Xk1
P (450)paid cheque 已付支票 'n9<z)/,!
P (451)paid-up share capital 认定股本 )Bl0
W
P (452)parent company 母公司 /a?*Ap5"
P (453)pareto distribution 帕累托分布 *<P Qp
P (454)participating preference shares 参与优先股 xMAfa>]{n
P (455)partnership 合伙 4+Sq[Rv0
P (456)payable ledger 应付款项账户 Vd-\_VP20
P (457)payback 回收期 aP%2CP~_ P
P (458)payments and receipts account 收入和支出报表 3 9|4)1e
P (459)payments withheld 保留款额 1@j0kTJ~m
P (460)payroll 工资单 b>B.3E\Pc
P (461)payroll analysis 工资分析 SA | AS<
P (462)percentage profit on turnover 利润对营业额比率 8J P{`)
P (463)period cost 期间成本 |6% B2I&c
P (464)perpetual inventory 永续盘存 %V>Ss9;/8
P (465)personal account 记名账户 F
;o ^.
P (466)PEPT 项目评审法 P,2FH2Eyj
P (467)petty cash account 备用金账户 ]"jJ
gO^
P (468)petty cash voucher 备用金凭证 n( |~z
P (469)physical inventory 实地盘存 dPdodjSu,!
P (470)planning 计划 V'XmMn)!
P (471)planning horizon 计划时限
