N (428)number of days stock 存货周转天数 Bq85g5Dc
N (429)number of weeks stock 存货周转周数 As#/ln$nE
O (430)objective classification 客体分类 dC">AW
O (431)obsolescence 陈旧 s3 gT6
O (432)off balance sheet finance 资产负债表外筹资 b=Q%Jxz?
O (433)offer for sale 标价出售 ,<Cz S,(
O (434)operating budget 经营预算 $D #eD.
O (435)operating lease 经营租赁 of .=n
O (436)operating statement 营业报表 [i N}W5
m
O (437)operation time 操作时间 `"E<%$|ZQy
O (438)operational control 经营控制 cU=EXyP%
O (439)operational gearing 经营杠杆 :B 4X/
O (440)operating plans 经营计划 sX= _|<[
O (441)opportunity cost 机会成本 7Z pU -':
O (442)order 定单 a 1pa#WC
O (443)ordinary shares 普通股 e%&/K7I "?
O (444)out-of-date cheque 过期支票 k%ckV`y
O (445)over capitalization 过分资本化 V 8J!8=2
O (446)overhead 制造费用 9m_Hm')VG
O (447)overhead absorption rate 制造费用分配率 ais"xm<V
O (448)overhead cost 制造费用 kA
<58 ,!
O (449)overtrading 超过营业资金的经营 C+c;UzbD
P (450)paid cheque 已付支票 W- @}q}A
P (451)paid-up share capital 认定股本 &]H Y :
P (452)parent company 母公司 tdB<
P (453)pareto distribution 帕累托分布 ]W 6!Xw)[
P (454)participating preference shares 参与优先股 @,v.Y6Ge
P (455)partnership 合伙 dJd(m&.|N
P (456)payable ledger 应付款项账户 Ny)!uqul*
P (457)payback 回收期 +}0/ %5 =1
P (458)payments and receipts account 收入和支出报表 *4F6U
P (459)payments withheld 保留款额 iOzY8M+N(
P (460)payroll 工资单 ;?0k>
P (461)payroll analysis 工资分析 E
h>qUa
P (462)percentage profit on turnover 利润对营业额比率 ]l4# KI@
P (463)period cost 期间成本 F2RU7o'f.
P (464)perpetual inventory 永续盘存 3 ]}wZY0
P (465)personal account 记名账户 G4eY}3F7,4
P (466)PEPT 项目评审法 t#6@~ 49
P (467)petty cash account 备用金账户 3]1 uDgfr
P (468)petty cash voucher 备用金凭证 F%pYnHr<
P (469)physical inventory 实地盘存 Qyoly"b@
P (470)planning 计划 !Wz%Hy:ZK
P (471)planning horizon 计划时限
