N (428)number of days stock 存货周转天数 &uRT/+18W3
N (429)number of weeks stock 存货周转周数 +;l DU}$
O (430)objective classification 客体分类 qsW&kW~
O (431)obsolescence 陈旧 2|lR@L sr
O (432)off balance sheet finance 资产负债表外筹资 XXum2eA
O (433)offer for sale 标价出售 @3KS
oA"^
O (434)operating budget 经营预算 xOKJO l
O (435)operating lease 经营租赁 ^3$U[u%q/{
O (436)operating statement 营业报表 e}yF2|0FD
O (437)operation time 操作时间 v)_c*+6u
O (438)operational control 经营控制 81x/ bx@L%
O (439)operational gearing 经营杠杆 IC'+{3.m8
O (440)operating plans 经营计划 _Sfu8k>):
O (441)opportunity cost 机会成本 Zt! $"N.,
O (442)order 定单 = K} P fh
O (443)ordinary shares 普通股 jyW={%&
O (444)out-of-date cheque 过期支票 Nuot[1k S
O (445)over capitalization 过分资本化 , ]wQ]fpt
O (446)overhead 制造费用 8|)!E`TKSV
O (447)overhead absorption rate 制造费用分配率 V'=;M[&
O (448)overhead cost 制造费用 kE'p=dXx
O (449)overtrading 超过营业资金的经营 4AJT)I.
P (450)paid cheque 已付支票 Nm z 5:Rq
P (451)paid-up share capital 认定股本 S?JCi =
P (452)parent company 母公司 hzr,
%r
P (453)pareto distribution 帕累托分布 #rX ^) 2
P (454)participating preference shares 参与优先股 w/o^OjwQ
P (455)partnership 合伙 xbhHP2F |
P (456)payable ledger 应付款项账户 /!5ohQlPJ
P (457)payback 回收期 X5/j8=G H`
P (458)payments and receipts account 收入和支出报表 V[kJ;YLPN
P (459)payments withheld 保留款额 BedL `[ ,
P (460)payroll 工资单 {U_ ,y(V
P (461)payroll analysis 工资分析 ,dQ*0XO!
P (462)percentage profit on turnover 利润对营业额比率 ,H"}Rw
P (463)period cost 期间成本 ##P zc~xSn
P (464)perpetual inventory 永续盘存 I\6C0 x
P (465)personal account 记名账户 '+/m t_re=
P (466)PEPT 项目评审法 )yb~ kbe
P (467)petty cash account 备用金账户 d ^RcJ3w
P (468)petty cash voucher 备用金凭证 6jc5B#
P (469)physical inventory 实地盘存 elGBX
h
P (470)planning 计划 6O{QmB0K
K
P (471)planning horizon 计划时限
