N (428)number of days stock 存货周转天数 4{Z)8;QX
N (429)number of weeks stock 存货周转周数 7PF%76TO
O (430)objective classification 客体分类 VS|2|n1<6
O (431)obsolescence 陈旧 %S UQ9\SEs
O (432)off balance sheet finance 资产负债表外筹资 ;O #>Y
O (433)offer for sale 标价出售 ]K%!@O!
O (434)operating budget 经营预算 N)Z?Z+ }
h
O (435)operating lease 经营租赁 EBmt9S
O (436)operating statement 营业报表 A_UjC`
O (437)operation time 操作时间 Z #m+ObHK1
O (438)operational control 经营控制 BLJj(-
O (439)operational gearing 经营杠杆 {7 pli{`
O (440)operating plans 经营计划 D3 K8F@d
O (441)opportunity cost 机会成本 V ^~:F
O (442)order 定单 HLi%%"'
O (443)ordinary shares 普通股 XB5DPx
O (444)out-of-date cheque 过期支票 9o!Bzy+_
O (445)over capitalization 过分资本化 uvS)8-o&F
O (446)overhead 制造费用 BD7N i^qI$
O (447)overhead absorption rate 制造费用分配率 J?$,c4;W2
O (448)overhead cost 制造费用 Dum9lj
O (449)overtrading 超过营业资金的经营 S5EK~#-L [
P (450)paid cheque 已付支票 |vzl. ^"-
P (451)paid-up share capital 认定股本 M"To&?OI
P (452)parent company 母公司 Jfl!#UAD|n
P (453)pareto distribution 帕累托分布 rQ snhv
P (454)participating preference shares 参与优先股 f|oh.z_R
P (455)partnership 合伙 j*m% *_
kO
P (456)payable ledger 应付款项账户 ;xn0;V'=
P (457)payback 回收期 9-m=*|p
P (458)payments and receipts account 收入和支出报表 W=4FFl[
P (459)payments withheld 保留款额 h!9ei6
P (460)payroll 工资单 Srd4) )2/0
P (461)payroll analysis 工资分析 , 9
a
P (462)percentage profit on turnover 利润对营业额比率 |! "eWTJ
P (463)period cost 期间成本 f6"Z'{j
P (464)perpetual inventory 永续盘存 J<lO=
+mg
P (465)personal account 记名账户 +8ZF"{y
P (466)PEPT 项目评审法 B#1;r-^P<
P (467)petty cash account 备用金账户 %e} Saf
P (468)petty cash voucher 备用金凭证 6;5Ss?ep
P (469)physical inventory 实地盘存 "5$B>S(Q
P (470)planning 计划 ht}wEvv
P (471)planning horizon 计划时限
