N (428)number of days stock 存货周转天数 a, |?5j9,P
N (429)number of weeks stock 存货周转周数 R!(ZMRMn
O (430)objective classification 客体分类 r X'*| ]
O (431)obsolescence 陈旧 oR .cSGh
O (432)off balance sheet finance 资产负债表外筹资 g13 rx%-
O (433)offer for sale 标价出售 | &3x#1A
O (434)operating budget 经营预算 c$:1:B9 \
O (435)operating lease 经营租赁 < IJu7t>
O (436)operating statement 营业报表 uR;gVO+QC
O (437)operation time 操作时间 2f>PO +4S{
O (438)operational control 经营控制 JIm 4vS
O (439)operational gearing 经营杠杆 KS}hU~
O (440)operating plans 经营计划 q[3x2sR
O (441)opportunity cost 机会成本 :#5xA?=*
S
O (442)order 定单 Bc7V)Y K
O (443)ordinary shares 普通股 dq\FBwfe
O (444)out-of-date cheque 过期支票 \Q~8?p+
O (445)over capitalization 过分资本化 7F^#o-@=J
O (446)overhead 制造费用 '3 33Ctxy
O (447)overhead absorption rate 制造费用分配率 8uNULob
O (448)overhead cost 制造费用 \OILWQ[/
O (449)overtrading 超过营业资金的经营 O`G/=/ GZ
P (450)paid cheque 已付支票 q:\g^_!OGA
P (451)paid-up share capital 认定股本 =( v^5
P (452)parent company 母公司 uo\ .
7[1
P (453)pareto distribution 帕累托分布 e~l#4{w
P (454)participating preference shares 参与优先股 DdQ;Q5|
P (455)partnership 合伙 );V2?G`/
P (456)payable ledger 应付款项账户 } `(N:p
P (457)payback 回收期 $
_j[2EU
P (458)payments and receipts account 收入和支出报表 o*WY=
P (459)payments withheld 保留款额 lot%N(mB`
P (460)payroll 工资单 H}hFFI)#Oo
P (461)payroll analysis 工资分析 M`YWn ;
P (462)percentage profit on turnover 利润对营业额比率 bmgn cwlz
P (463)period cost 期间成本 s m,VYYs
P (464)perpetual inventory 永续盘存 qfY5Ww
$ 8
P (465)personal account 记名账户 d^03"t0O]
P (466)PEPT 项目评审法 fyTAou6hI
P (467)petty cash account 备用金账户 /1N6X.Zb
P (468)petty cash voucher 备用金凭证 N|N3x7=gs
P (469)physical inventory 实地盘存 z GKyN@o
P (470)planning 计划 S$)*&46g
P (471)planning horizon 计划时限
