N (428)number of days stock 存货周转天数 8-Y*b89
N (429)number of weeks stock 存货周转周数 G} 9f/$'3
O (430)objective classification 客体分类 1^^8,.'
O (431)obsolescence 陈旧 {: |3V 7X
O (432)off balance sheet finance 资产负债表外筹资
zQG{j\
O (433)offer for sale 标价出售 @uldD"MJ<]
O (434)operating budget 经营预算 *=.~PR6W{
O (435)operating lease 经营租赁 kDMvTVd
O (436)operating statement 营业报表 ,(pp+hNq
O (437)operation time 操作时间 xcU!bDV
O (438)operational control 经营控制 sQac%.H;`U
O (439)operational gearing 经营杠杆 F K593z
O (440)operating plans 经营计划 ^9:`D@Z+
O (441)opportunity cost 机会成本 [&P F ;)i
O (442)order 定单 6Eu(C]nC(
O (443)ordinary shares 普通股 7XK0vKmW3
O (444)out-of-date cheque 过期支票 O ~6%Iz `
O (445)over capitalization 过分资本化 h]s~w
O (446)overhead 制造费用 c|;n)as9(%
O (447)overhead absorption rate 制造费用分配率 mXOI"B9Sq
O (448)overhead cost 制造费用 d]`6N
O (449)overtrading 超过营业资金的经营 5dI=;L >D
P (450)paid cheque 已付支票 HyVV,q^E
P (451)paid-up share capital 认定股本 H8FvI "J
P (452)parent company 母公司 Q_|}~4_+
P (453)pareto distribution 帕累托分布 4,z|hY_*t
P (454)participating preference shares 参与优先股 nOvR, 6
P (455)partnership 合伙 } &B6
P (456)payable ledger 应付款项账户 Syy{ ^Ae}
P (457)payback 回收期 abQ.
N
P (458)payments and receipts account 收入和支出报表
3Iv^
P (459)payments withheld 保留款额 C2"^YRN,
P (460)payroll 工资单 m^}|LB:5
P (461)payroll analysis 工资分析 ={sjoMW
P (462)percentage profit on turnover 利润对营业额比率 W Su6 chz)
P (463)period cost 期间成本 $t.oGd@N
P (464)perpetual inventory 永续盘存 ?$ e]K/*
P (465)personal account 记名账户
,"(G
P (466)PEPT 项目评审法 `\62 iUN
P (467)petty cash account 备用金账户 = IRot
P (468)petty cash voucher 备用金凭证 QQ .?A(U7
P (469)physical inventory 实地盘存 rs{)4. I
P (470)planning 计划 FL^ _)`
P (471)planning horizon 计划时限
