N (428)number of days stock 存货周转天数 N~ M-|^L
N (429)number of weeks stock 存货周转周数 qd?k#Gw&
O (430)objective classification 客体分类 4_?*@L1
O (431)obsolescence 陈旧 3 jay V
O (432)off balance sheet finance 资产负债表外筹资 _l.kb fp@
O (433)offer for sale 标价出售 oJEjg>%n
O (434)operating budget 经营预算 iI%"]- 0@1
O (435)operating lease 经营租赁 aAkO>X%[
O (436)operating statement 营业报表 7o64|@ 'j
O (437)operation time 操作时间 ~r>N
O (438)operational control 经营控制 A *hc
w
O (439)operational gearing 经营杠杆 KRP)y{~ o
O (440)operating plans 经营计划 ; +]GyDgVq
O (441)opportunity cost 机会成本 }U7 ><I
O (442)order 定单 ]]bL;vlw
O (443)ordinary shares 普通股 81U(* 6
O (444)out-of-date cheque 过期支票 }!RFX )T
O (445)over capitalization 过分资本化 \~ h7
O (446)overhead 制造费用 E@\bFy_!>b
O (447)overhead absorption rate 制造费用分配率 $+a2CZs!
O (448)overhead cost 制造费用 6 {tW$q
O (449)overtrading 超过营业资金的经营 m/W)IG>
P (450)paid cheque 已付支票 m. N/g,
P (451)paid-up share capital 认定股本 &`[Dl(W
P (452)parent company 母公司 KcX] g*wy
P (453)pareto distribution 帕累托分布 N{6Lvq [8
P (454)participating preference shares 参与优先股 Y v jRJ
P (455)partnership 合伙 AW:WDNQh8n
P (456)payable ledger 应付款项账户 Y$?<y
P (457)payback 回收期 n,N
KJ
t
P (458)payments and receipts account 收入和支出报表 ``mW\=fe
P (459)payments withheld 保留款额 G@igxnm}
P (460)payroll 工资单 z,B'I.)M
P (461)payroll analysis 工资分析 .pQ4# AJ
P (462)percentage profit on turnover 利润对营业额比率 *.9.BD9
P (463)period cost 期间成本 )fz<n$3|$#
P (464)perpetual inventory 永续盘存 p<3^= 8Y$
P (465)personal account 记名账户 ?$xZ$zW
P (466)PEPT 项目评审法 E6d0YgfD
P (467)petty cash account 备用金账户 \[w 82%U
P (468)petty cash voucher 备用金凭证 k yc Z
P (469)physical inventory 实地盘存 za20Y?)[
P (470)planning 计划 ,kKMUshBi
P (471)planning horizon 计划时限
