N (428)number of days stock 存货周转天数 YFLZ %(
N (429)number of weeks stock 存货周转周数 G, }Yl
O (430)objective classification 客体分类 rT=rrvV3g
O (431)obsolescence 陈旧 O W_{$9U
O (432)off balance sheet finance 资产负债表外筹资 0
cv{
O (433)offer for sale 标价出售 *<$*"p
O (434)operating budget 经营预算 8l>?Pv
O (435)operating lease 经营租赁 h"[AOfTE$
O (436)operating statement 营业报表 0JWDtmK=C
O (437)operation time 操作时间 }kw#7m54
O (438)operational control 经营控制 lZd(emH@
O (439)operational gearing 经营杠杆 .Yamc#A-
O (440)operating plans 经营计划 bWjc'P6rx
O (441)opportunity cost 机会成本 G*?8MTP8![
O (442)order 定单 s$zLiQF;
O (443)ordinary shares 普通股 lF<] 8m%F
O (444)out-of-date cheque 过期支票 /7(W?xOe
O (445)over capitalization 过分资本化 qJf?o.Pv
O (446)overhead 制造费用 KaLzg5is
O (447)overhead absorption rate 制造费用分配率 k%]3vRo<
O (448)overhead cost 制造费用 f$o_e90mu
O (449)overtrading 超过营业资金的经营 u4*BX&
P (450)paid cheque 已付支票 [
$ubNk;!z
P (451)paid-up share capital 认定股本 frm >4)9+
P (452)parent company 母公司 S^JbyD_yoh
P (453)pareto distribution 帕累托分布 vO H4#
P (454)participating preference shares 参与优先股 DHg :8%3 x
P (455)partnership 合伙 \ ,'m</o~,
P (456)payable ledger 应付款项账户 =ke2;}X
P (457)payback 回收期 m;$ b'pT
P (458)payments and receipts account 收入和支出报表 sbfuzpg]*
P (459)payments withheld 保留款额 vRYQ{ :
P (460)payroll 工资单 >1X|^
P (461)payroll analysis 工资分析 ^L ,K& Jd
P (462)percentage profit on turnover 利润对营业额比率 K6)
Gc%:`
P (463)period cost 期间成本 (=FRmdeYl1
P (464)perpetual inventory 永续盘存 3xy<tqfr
P (465)personal account 记名账户 WSP I|#Xr%
P (466)PEPT 项目评审法 CmWeY$Jb
P (467)petty cash account 备用金账户 O"+ gQXe
P (468)petty cash voucher 备用金凭证 ,=uD ^n:
P (469)physical inventory 实地盘存 &.F4 b~A 7
P (470)planning 计划 i9:C4',sw0
P (471)planning horizon 计划时限
