N (428)number of days stock 存货周转天数 !Knv/:+
N (429)number of weeks stock 存货周转周数 ]Zz<9zix
O (430)objective classification 客体分类 *3W e5
O (431)obsolescence 陈旧 x1ID6kI[{*
O (432)off balance sheet finance 资产负债表外筹资 Le':b2 o
O (433)offer for sale 标价出售 OJ\rT.{
O (434)operating budget 经营预算 4!r>
^a
O (435)operating lease 经营租赁 gH zjI[WI
O (436)operating statement 营业报表 ^Wz3 q-^
O (437)operation time 操作时间 q{t"=@lX01
O (438)operational control 经营控制 g
Z1|b
O (439)operational gearing 经营杠杆 UZUG ?UUM
O (440)operating plans 经营计划 Q|W!m0XO
O (441)opportunity cost 机会成本 e{x|d?)8
O (442)order 定单 k<3 _!?3
O (443)ordinary shares 普通股 DLrG-C3 3
O (444)out-of-date cheque 过期支票 K\GIh8L
O (445)over capitalization 过分资本化 .cX,"2;n
O (446)overhead 制造费用 pd{;`EW|
O (447)overhead absorption rate 制造费用分配率 ,.+"10=N.
O (448)overhead cost 制造费用 XT5Vo
O (449)overtrading 超过营业资金的经营 {\HE' C/?
P (450)paid cheque 已付支票 6 }6ky9
P (451)paid-up share capital 认定股本 ,`JXBI~
P (452)parent company 母公司 t(:6S$6{e
P (453)pareto distribution 帕累托分布 fKY1=3
P (454)participating preference shares 参与优先股 WPM< Qv L
P (455)partnership 合伙 fJ3qL# '
P (456)payable ledger 应付款项账户 uPpRzp
P (457)payback 回收期 y'k4>,`9e
P (458)payments and receipts account 收入和支出报表 I({ 7a i
P (459)payments withheld 保留款额 [+st? ;"GF
P (460)payroll 工资单 5B<G;i f,
P (461)payroll analysis 工资分析 db!2nImNu\
P (462)percentage profit on turnover 利润对营业额比率 IK6XJsz$J
P (463)period cost 期间成本 C9}2 F{8
P (464)perpetual inventory 永续盘存 {&c%VVZb:Z
P (465)personal account 记名账户 uGQCW\!"4
P (466)PEPT 项目评审法 &xqe 8!FeA
P (467)petty cash account 备用金账户 # :68}f"$
P (468)petty cash voucher 备用金凭证 n~d`PGs?f
P (469)physical inventory 实地盘存 Xab rX|B#
P (470)planning 计划 F*d{<
P (471)planning horizon 计划时限
