N (428)number of days stock 存货周转天数 ! $JX3mP
N (429)number of weeks stock 存货周转周数 b%l H=u
O (430)objective classification 客体分类 &$s:h5H oX
O (431)obsolescence 陈旧 nmpc<&<<
O (432)off balance sheet finance 资产负债表外筹资 .=:f ] fs
O (433)offer for sale 标价出售 i ;B^I8
O (434)operating budget 经营预算 n
n F
O (435)operating lease 经营租赁 ?)9L($VVD
O (436)operating statement 营业报表 / =9Y(v
O (437)operation time 操作时间 \PS]c9@,rc
O (438)operational control 经营控制 j \r GU){
O (439)operational gearing 经营杠杆 nc1~5eo
O (440)operating plans 经营计划 G$,s. MSf
O (441)opportunity cost 机会成本 82FE
l~,^E
O (442)order 定单 e6p3!)@P1
O (443)ordinary shares 普通股 ^p(aZj 3k
O (444)out-of-date cheque 过期支票 N[eL Qe]q
O (445)over capitalization 过分资本化 dEYw_qJ2
O (446)overhead 制造费用 h] ho? K
O (447)overhead absorption rate 制造费用分配率 e
( ]]
O (448)overhead cost 制造费用 $6m@gW]N
O (449)overtrading 超过营业资金的经营 6wpW!SWD
P (450)paid cheque 已付支票 =mL p g4
P (451)paid-up share capital 认定股本 r(S h
P (452)parent company 母公司 $'l<2 h>4
P (453)pareto distribution 帕累托分布 2#NnA3l]x%
P (454)participating preference shares 参与优先股 k2eKs*WLC
P (455)partnership 合伙 0j8fU7~6S
P (456)payable ledger 应付款项账户 0d2R
B^"i
P (457)payback 回收期 OcUj_Zd
P (458)payments and receipts account 收入和支出报表 "]j N'N(.
P (459)payments withheld 保留款额 } @LIb<Y
P (460)payroll 工资单 g@ J F
P (461)payroll analysis 工资分析 xD*Zcw(vj~
P (462)percentage profit on turnover 利润对营业额比率 -`8 @
P (463)period cost 期间成本 $-/-%=
P (464)perpetual inventory 永续盘存
IZrcn
P (465)personal account 记名账户 i'<hT
q4
P (466)PEPT 项目评审法 ],
Bafz)4
P (467)petty cash account 备用金账户 !84Lvg0&
P (468)petty cash voucher 备用金凭证 Q=!
lbW
P (469)physical inventory 实地盘存 B^9C}Q B
P (470)planning 计划 uP l7u 1c
P (471)planning horizon 计划时限
