N (428)number of days stock 存货周转天数 6;l{ 9cRgc
N (429)number of weeks stock 存货周转周数 82YTd(yB
O (430)objective classification 客体分类 s59v*
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O (431)obsolescence 陈旧 0J7[n*~
O (432)off balance sheet finance 资产负债表外筹资 1 [[`
^v
O (433)offer for sale 标价出售 TCX* $ac"
O (434)operating budget 经营预算 Qa5<g o{
O (435)operating lease 经营租赁 eq<xO28z
O (436)operating statement 营业报表
PnFU{N
O (437)operation time 操作时间 F8Rd#^9PD
O (438)operational control 经营控制
ZQD_w#0j
O (439)operational gearing 经营杠杆 b DeHU$
O (440)operating plans 经营计划 % ?<C
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O (441)opportunity cost 机会成本 7;5?2)+=6
O (442)order 定单 1wW8D>f]K
O (443)ordinary shares 普通股 X<
x"\ Yk
O (444)out-of-date cheque 过期支票 n (C*LK
O (445)over capitalization 过分资本化 Zi|MWaA.f
O (446)overhead 制造费用 *
Od_Cl
O (447)overhead absorption rate 制造费用分配率 {[jcT>.3j
O (448)overhead cost 制造费用 z~L4BY @z
O (449)overtrading 超过营业资金的经营 ZK27^oG
P (450)paid cheque 已付支票 lV?rC z
P (451)paid-up share capital 认定股本 T8Gx oNm
P (452)parent company 母公司 )p~\lM}?d
P (453)pareto distribution 帕累托分布 2_x}wB0P
P (454)participating preference shares 参与优先股 qy`@\)S/5
P (455)partnership 合伙 \wCj$- ;Jt
P (456)payable ledger 应付款项账户 ^ W eE%"
P (457)payback 回收期 ? #-"YO7
P (458)payments and receipts account 收入和支出报表 U-QK
P (459)payments withheld 保留款额 }9/ 30
P (460)payroll 工资单 Cl7IP<.
P (461)payroll analysis 工资分析 NN\% X3ri"
P (462)percentage profit on turnover 利润对营业额比率 Dq)V] Zx
P (463)period cost 期间成本 5,:>.LRA
P (464)perpetual inventory 永续盘存 h1z[ElEeoP
P (465)personal account 记名账户 SuB;Nb7r`
P (466)PEPT 项目评审法 -m(9*b{h@
P (467)petty cash account 备用金账户 ZK [ 4 n5}
P (468)petty cash voucher 备用金凭证 )TP 1i
P (469)physical inventory 实地盘存 -7fsfcGM$
P (470)planning 计划 /1zi(z
P (471)planning horizon 计划时限
