N (428)number of days stock 存货周转天数 kiXa2Yn*(d
N (429)number of weeks stock 存货周转周数 c OS|B1xG
O (430)objective classification 客体分类 .&L#%C
O (431)obsolescence 陈旧 W<58T Cd
O (432)off balance sheet finance 资产负债表外筹资 )~WxNn3rx
O (433)offer for sale 标价出售 T%ha2X=
O (434)operating budget 经营预算 t<$y xD/R
O (435)operating lease 经营租赁 7IFUsli]
O (436)operating statement 营业报表 |_2O:7qe
O (437)operation time 操作时间 )} /9*
O (438)operational control 经营控制 &yYK%~}t[
O (439)operational gearing 经营杠杆 RJGf@am&
O (440)operating plans 经营计划 )+ S" `
O (441)opportunity cost 机会成本 H,?AaM[V
O (442)order 定单 {)`5*sd
O (443)ordinary shares 普通股 }-Zfl jj
O (444)out-of-date cheque 过期支票 ,g/ UPK8K=
O (445)over capitalization 过分资本化 &;,w
})
O (446)overhead 制造费用 ? Bk"3{hl
O (447)overhead absorption rate 制造费用分配率 *BSL=8G{
O (448)overhead cost 制造费用 IU3OI:uq
O (449)overtrading 超过营业资金的经营 r Y c?y
P (450)paid cheque 已付支票 lM l XK4-
P (451)paid-up share capital 认定股本 lZb1kq% 9g
P (452)parent company 母公司 ww[STg
P (453)pareto distribution 帕累托分布 t6j(9[gGq
P (454)participating preference shares 参与优先股 :e gSW2"5S
P (455)partnership 合伙 a-O9[?G/x
P (456)payable ledger 应付款项账户 Oa*/jZjr
P (457)payback 回收期 bu\ ,2t}B
P (458)payments and receipts account 收入和支出报表 cT ."
P (459)payments withheld 保留款额 Y5( `/
P (460)payroll 工资单 P 0,]Ud
P (461)payroll analysis 工资分析 G;, 2cu
K
P (462)percentage profit on turnover 利润对营业额比率 Q:tW LVE#0
P (463)period cost 期间成本 C[wnor!
P (464)perpetual inventory 永续盘存 Vrz<DB^-e
P (465)personal account 记名账户 l =kgRh
P (466)PEPT 项目评审法
d~YDg{H
P (467)petty cash account 备用金账户 >)!"XFbb
P (468)petty cash voucher 备用金凭证 9t;aJFI
P (469)physical inventory 实地盘存 /eZA AH
P (470)planning 计划 =TyN"0@
P (471)planning horizon 计划时限
