N (428)number of days stock 存货周转天数 8?>
#
N (429)number of weeks stock 存货周转周数 0^L>J"
o
O (430)objective classification 客体分类 zB?} {@
O (431)obsolescence 陈旧 ^4\hZ
O (432)off balance sheet finance 资产负债表外筹资 [vJLj>@
O (433)offer for sale 标价出售 m4<5jC`-M
O (434)operating budget 经营预算 {7%W/C#A
O (435)operating lease 经营租赁 4NY}=e5
O (436)operating statement 营业报表 W@vt6v
O (437)operation time 操作时间 IYo{eX~=
O (438)operational control 经营控制 m!qbQMXn
O (439)operational gearing 经营杠杆 o<Esh;;*nm
O (440)operating plans 经营计划 '
F)93SwU
O (441)opportunity cost 机会成本 !Rq.L
O (442)order 定单
@&AUbxoj
O (443)ordinary shares 普通股 DaN=NURDV
O (444)out-of-date cheque 过期支票 Y2j>@
O (445)over capitalization 过分资本化 !6R;fD#^s
O (446)overhead 制造费用 xnfMx$fD
O (447)overhead absorption rate 制造费用分配率 $mV1K)ege
O (448)overhead cost 制造费用 $ e<1 08)]
O (449)overtrading 超过营业资金的经营 Cm~Pn"K_]
P (450)paid cheque 已付支票 /*zngp@
P (451)paid-up share capital 认定股本 wc%Wy|d
P (452)parent company 母公司 #s\HiO$BT
P (453)pareto distribution 帕累托分布 cL]vJ`?Ih
P (454)participating preference shares 参与优先股 Q||vU
P (455)partnership 合伙 _DlX F
P (456)payable ledger 应付款项账户 $y0[AB|V
P (457)payback 回收期 /Vg=+FEO
P (458)payments and receipts account 收入和支出报表 |B<;4ISaRI
P (459)payments withheld 保留款额 JBYmy_Su
P (460)payroll 工资单 t+,'
P (461)payroll analysis 工资分析 [dQL6k";b
P (462)percentage profit on turnover 利润对营业额比率 &^v5 x"
P (463)period cost 期间成本 -&Cb^$.-x
P (464)perpetual inventory 永续盘存 6
cF~8
P (465)personal account 记名账户 *[P"2b#
P (466)PEPT 项目评审法 ?YeUA =[MC
P (467)petty cash account 备用金账户 {Tps3{|wt
P (468)petty cash voucher 备用金凭证 \-]zXKl2k
P (469)physical inventory 实地盘存 e;*GbXd|
P (470)planning 计划 9?jD90@
}
P (471)planning horizon 计划时限