N (428)number of days stock 存货周转天数 LF)a"S h
N (429)number of weeks stock 存货周转周数 pY!dG-;
O (430)objective classification 客体分类 '= ,rb
O (431)obsolescence 陈旧 $K.%un Gm
O (432)off balance sheet finance 资产负债表外筹资 }d3N`TT
O (433)offer for sale 标价出售 X]pWvQ Q]
O (434)operating budget 经营预算 7|M $W(P
O (435)operating lease 经营租赁 CziaxJ
O (436)operating statement 营业报表 a}qse5Fr
O (437)operation time 操作时间 B?lBO
V4v4
O (438)operational control 经营控制 Ns|V7|n]
O (439)operational gearing 经营杠杆 EO PS? @
O (440)operating plans 经营计划 SeNF!k% Y
O (441)opportunity cost 机会成本 M Hnf\|DX
O (442)order 定单 8LQ59
K_WX
O (443)ordinary shares 普通股 ~r>EF!U`h
O (444)out-of-date cheque 过期支票 $dZ>bXUw:
O (445)over capitalization 过分资本化 ^0x.'G?
O (446)overhead 制造费用 L>~@
9a\jO
O (447)overhead absorption rate 制造费用分配率 2Z;`#{
O (448)overhead cost 制造费用 x<*IF,o
O (449)overtrading 超过营业资金的经营 7Z`Mt9:Ht
P (450)paid cheque 已付支票 9!xD~(Kr
P (451)paid-up share capital 认定股本 6}i&6@Snq?
P (452)parent company 母公司 &J;H @d||
P (453)pareto distribution 帕累托分布 J|"nwY}a9
P (454)participating preference shares 参与优先股 (Q@+v<
P (455)partnership 合伙 Z.aLk4QO@
P (456)payable ledger 应付款项账户 ]) QO %
P (457)payback 回收期 E)80S.V
P (458)payments and receipts account 收入和支出报表 9QOr,~~s
P (459)payments withheld 保留款额 | z #m
P (460)payroll 工资单 ~X~xE]1o|U
P (461)payroll analysis 工资分析 Wd^lt7(j
P (462)percentage profit on turnover 利润对营业额比率 esh$* )1
P (463)period cost 期间成本 J)$& z*!
P (464)perpetual inventory 永续盘存 $(KIB
82&
P (465)personal account 记名账户 + U+a Wk
P (466)PEPT 项目评审法 LZUA+ x (
P (467)petty cash account 备用金账户 z)&na w.
P (468)petty cash voucher 备用金凭证 y|e2j&m
P (469)physical inventory 实地盘存 9 wSl,B-
P (470)planning 计划 (0OSGG9
P (471)planning horizon 计划时限
