N (428)number of days stock 存货周转天数 o0p %j4vac
N (429)number of weeks stock 存货周转周数 d4#Q<!r
O (430)objective classification 客体分类 ~iZMV ?w
O (431)obsolescence 陈旧 S3=M k~_&
O (432)off balance sheet finance 资产负债表外筹资 Uk02VuS
O (433)offer for sale 标价出售 !ACWv*pW
O (434)operating budget 经营预算 \1 [I(u
O (435)operating lease 经营租赁 l0 H,TT~2
O (436)operating statement 营业报表
b g'B^E3
O (437)operation time 操作时间 _| S>, D'
O (438)operational control 经营控制 tZ]|3 wp
O (439)operational gearing 经营杠杆 /]Fs3
uf
O (440)operating plans 经营计划 AT:T%a:G?
O (441)opportunity cost 机会成本 nL+*-R!R
O (442)order 定单 tj ,*-).4%
O (443)ordinary shares 普通股 9K@>{69WQ
O (444)out-of-date cheque 过期支票 x P.B,1\X
O (445)over capitalization 过分资本化 VJX{2$L
O (446)overhead 制造费用 x
7X"'1U
O (447)overhead absorption rate 制造费用分配率 3:i4DBp,i
O (448)overhead cost 制造费用 s7C oUd2
O (449)overtrading 超过营业资金的经营 \guZc}V]:\
P (450)paid cheque 已付支票 -~A7o3k35
P (451)paid-up share capital 认定股本 ~a[]4\ m;
P (452)parent company 母公司 mAFqA
P (453)pareto distribution 帕累托分布 K2TO,J3 E
P (454)participating preference shares 参与优先股 :>$)Snqo=n
P (455)partnership 合伙 x -0IxWD%
P (456)payable ledger 应付款项账户 ~ySmN}3~'
P (457)payback 回收期 EdA_Hf
P (458)payments and receipts account 收入和支出报表 q!k
F
P (459)payments withheld 保留款额 8
u$Kr q
P (460)payroll 工资单 ,@=qaU
P (461)payroll analysis 工资分析 S<f&?\wK=v
P (462)percentage profit on turnover 利润对营业额比率 dhN[\Z%
P (463)period cost 期间成本 JbG\Ywi0]
P (464)perpetual inventory 永续盘存 zYdSg<[^
P (465)personal account 记名账户 BciwS_Qx
P (466)PEPT 项目评审法 aC>r5b#:
P (467)petty cash account 备用金账户 X6 ~y+ R
P (468)petty cash voucher 备用金凭证 QeA)@x.p
P (469)physical inventory 实地盘存 0\g;^Zpi
P (470)planning 计划 r m>;B
*;
P (471)planning horizon 计划时限
