N (428)number of days stock 存货周转天数 Fv<3VKueK[
N (429)number of weeks stock 存货周转周数 + CN! 3(r
O (430)objective classification 客体分类 b_f"(l8'S
O (431)obsolescence 陈旧 Q zp!)i
O (432)off balance sheet finance 资产负债表外筹资 _
B0C]u3D
O (433)offer for sale 标价出售 I,W `s
O (434)operating budget 经营预算 ipyc(u6Z5
O (435)operating lease 经营租赁 SP"t2LTP
O (436)operating statement 营业报表 >i"WKd=
O (437)operation time 操作时间 B#r"|x
# [
O (438)operational control 经营控制 XtqhK" f%
O (439)operational gearing 经营杠杆 [>KnMi=o)
O (440)operating plans 经营计划 dU -nE5
O (441)opportunity cost 机会成本 RFPcH8-u7
O (442)order 定单 '^`iF,rg
O (443)ordinary shares 普通股 j'`-3<k
O (444)out-of-date cheque 过期支票
UCj{
&
O (445)over capitalization 过分资本化 N}nE?|N=5
O (446)overhead 制造费用 '< $*N
O (447)overhead absorption rate 制造费用分配率 5zOC zm
O (448)overhead cost 制造费用 w xJoWbn
O (449)overtrading 超过营业资金的经营 8[;AFm ?,`
P (450)paid cheque 已付支票 re4A5Ev$
P (451)paid-up share capital 认定股本 p8FXlTk
P (452)parent company 母公司 ( TU/EU5
P (453)pareto distribution 帕累托分布 vNju|=Lo
P (454)participating preference shares 参与优先股 iJ`zWpj+{Q
P (455)partnership 合伙 ~O Wpk)Vq
P (456)payable ledger 应付款项账户 f@2F!
P (457)payback 回收期 +8Y|kC{9"
P (458)payments and receipts account 收入和支出报表 w I;sZJc
P (459)payments withheld 保留款额 Hb/8X
!=
P (460)payroll 工资单 ^1y D&i'q
P (461)payroll analysis 工资分析 l#
~pK6@W
P (462)percentage profit on turnover 利润对营业额比率 1T r%lO5?6
P (463)period cost 期间成本 Ym.{
{^=
P (464)perpetual inventory 永续盘存 9h/Hy aN
P (465)personal account 记名账户 }0?XF/e(R
P (466)PEPT 项目评审法 !h jF"Pa
P (467)petty cash account 备用金账户 s
bd$.6
|&
P (468)petty cash voucher 备用金凭证 Ri\\Yb
P (469)physical inventory 实地盘存 C-\3,
P (470)planning 计划 [=",R&uD$
P (471)planning horizon 计划时限
