N (428)number of days stock 存货周转天数 S{"6PXzb
N (429)number of weeks stock 存货周转周数 6Ymo %OT
O (430)objective classification 客体分类 *\~kjZ 3
O (431)obsolescence 陈旧 +poIgjq0
O (432)off balance sheet finance 资产负债表外筹资 *2m&?,nJ
O (433)offer for sale 标价出售 G.q^Zd#.T
O (434)operating budget 经营预算 U*qK *"k
O (435)operating lease 经营租赁 "` ?W u
O (436)operating statement 营业报表 'bY|$ \I
O (437)operation time 操作时间 1 Z$99
O (438)operational control 经营控制 <1'X)n&Kw$
O (439)operational gearing 经营杠杆 @=zBF'<.9
O (440)operating plans 经营计划 f Y\tvo%
O (441)opportunity cost 机会成本 E*T84Jh6
O (442)order 定单 {;z
L[AgCg
O (443)ordinary shares 普通股 We+FP9d %
O (444)out-of-date cheque 过期支票 )S;Xy`vO
O (445)over capitalization 过分资本化 Fp|rMq
O (446)overhead 制造费用 Y;/=3T7An
O (447)overhead absorption rate 制造费用分配率 <hF~L k ,
O (448)overhead cost 制造费用 _^2[(<Gmv
O (449)overtrading 超过营业资金的经营 _6ax{:/Q
P (450)paid cheque 已付支票 .pu`\BW>
P (451)paid-up share capital 认定股本 M3Z Jt' |
P (452)parent company 母公司 23n8,} H,
P (453)pareto distribution 帕累托分布 }yC,uEV
P (454)participating preference shares 参与优先股 ;|
$]Qq
P (455)partnership 合伙 e[ k;SSs
P (456)payable ledger 应付款项账户 2DBFXhP
P (457)payback 回收期 ^%OH}Z `ly
P (458)payments and receipts account 收入和支出报表 |Nd. '|g,
P (459)payments withheld 保留款额 T I7Ty +s
P (460)payroll 工资单 4z
3$
P (461)payroll analysis 工资分析 T[! q&kFB
P (462)percentage profit on turnover 利润对营业额比率 W 9:{pQG
P (463)period cost 期间成本 ThQEQ6y
P (464)perpetual inventory 永续盘存 `_{
'?II
P (465)personal account 记名账户 (XIq?c1T
P (466)PEPT 项目评审法 N n-6/]d#
P (467)petty cash account 备用金账户 ?28GQyk4
P (468)petty cash voucher 备用金凭证 .L TFa.jxA
P (469)physical inventory 实地盘存 <!HD tN
P (470)planning 计划 tIy/QN_42
P (471)planning horizon 计划时限
