N (428)number of days stock 存货周转天数 Pc=:j(
N (429)number of weeks stock 存货周转周数 *" ,"u ;&
O (430)objective classification 客体分类 @po|07
O (431)obsolescence 陈旧 &1ss
@-
O (432)off balance sheet finance 资产负债表外筹资 }7Y @u@R
O (433)offer for sale 标价出售 cT3 s{k
O (434)operating budget 经营预算 9H,Ec,.
O (435)operating lease 经营租赁 Tg/r V5@ka
O (436)operating statement 营业报表 W 0 KS LxM
O (437)operation time 操作时间 {iq)[
)n
O (438)operational control 经营控制 %y R~dt'
O (439)operational gearing 经营杠杆 @-L n* 3n
O (440)operating plans 经营计划 znu [i&\=
O (441)opportunity cost 机会成本 q%c"`u/v /
O (442)order 定单 za [;d4<}k
O (443)ordinary shares 普通股 o]m56
O (444)out-of-date cheque 过期支票 6D1tRo
O (445)over capitalization 过分资本化 mY/x|)MmM
O (446)overhead 制造费用 Ar1X
mHq
O (447)overhead absorption rate 制造费用分配率 ,v>| Ub,
O (448)overhead cost 制造费用 :
y(HOUB
O (449)overtrading 超过营业资金的经营 O
- N>
X
P (450)paid cheque 已付支票 'EsdYx5C
P (451)paid-up share capital 认定股本 hwdZP=X
P (452)parent company 母公司 0}
Lx}2
P (453)pareto distribution 帕累托分布 cO/.(KBF
P (454)participating preference shares 参与优先股 $Qq5Fx9kU
P (455)partnership 合伙 =@ "'aCU/
P (456)payable ledger 应付款项账户 4-{f$Z @
P (457)payback 回收期 _3 3YgO
P (458)payments and receipts account 收入和支出报表 A_<1 }8{L
P (459)payments withheld 保留款额 HLp'^
P (460)payroll 工资单 p_l. a
P (461)payroll analysis 工资分析 ~h6aTN
P (462)percentage profit on turnover 利润对营业额比率 !nyUAZ9 :
P (463)period cost 期间成本 3M<T}>
P (464)perpetual inventory 永续盘存 Ik j_
0/%F
P (465)personal account 记名账户 y/yg-\/XF
P (466)PEPT 项目评审法 wNhtw'E8
P (467)petty cash account 备用金账户 Hp?uYih0
P (468)petty cash voucher 备用金凭证 {_1zIt|
P (469)physical inventory 实地盘存 WbDD9ZS
P (470)planning 计划 PvB-Cqc
P (471)planning horizon 计划时限
