N (428)number of days stock 存货周转天数 )9r%% #
N (429)number of weeks stock 存货周转周数 zmFFBf"<
O (430)objective classification 客体分类 k%g xY% 0
O (431)obsolescence 陈旧 O[y`'z;C
O (432)off balance sheet finance 资产负债表外筹资 j,xPN=+hT
O (433)offer for sale 标价出售 {nefS\# {
O (434)operating budget 经营预算 _kHpM :;.
O (435)operating lease 经营租赁 M 9#QS`G
O (436)operating statement 营业报表 |S{P`)z%f
O (437)operation time 操作时间
>Gu0&
O (438)operational control 经营控制 0EOX@;}
O (439)operational gearing 经营杠杆 CD_f[u
O (440)operating plans 经营计划 `4 bd,
O (441)opportunity cost 机会成本 (NdgF+'=
O (442)order 定单 >!1 f`
O (443)ordinary shares 普通股 %j">&U.[
O (444)out-of-date cheque 过期支票 dSVu_*y
O (445)over capitalization 过分资本化 -ZP&zOsDr
O (446)overhead 制造费用 !&O/7ywe
O (447)overhead absorption rate 制造费用分配率 S I7B6c
O (448)overhead cost 制造费用 $>=Nb~t!/
O (449)overtrading 超过营业资金的经营 P(epG? Qg
P (450)paid cheque 已付支票 K eI: /2
P (451)paid-up share capital 认定股本 hPz
df*(8
P (452)parent company 母公司 i
4n
b #
P (453)pareto distribution 帕累托分布 rR@n>
Xx
P (454)participating preference shares 参与优先股 (QSWb>np
P (455)partnership 合伙 {@5WeWlz~
P (456)payable ledger 应付款项账户 k6 '#
P (457)payback 回收期 o
k s=|'&
P (458)payments and receipts account 收入和支出报表 !rg0U<bO!
P (459)payments withheld 保留款额 `^L<db^A
P (460)payroll 工资单 id+m [']+
P (461)payroll analysis 工资分析 df6Ν4L
P (462)percentage profit on turnover 利润对营业额比率 )8 :RiG2B
P (463)period cost 期间成本 MQ( /l_=zQ
P (464)perpetual inventory 永续盘存 SU
O;
P (465)personal account 记名账户 g[au-.:
P (466)PEPT 项目评审法 t;dQ~e20
P (467)petty cash account 备用金账户 +){a[@S@x
P (468)petty cash voucher 备用金凭证 "42$AaS
P (469)physical inventory 实地盘存 T[h}A"yK;
P (470)planning 计划 n>:c}QAJH
P (471)planning horizon 计划时限
