N (428)number of days stock 存货周转天数 [VD)DO5
N (429)number of weeks stock 存货周转周数 -3z$~
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O (430)objective classification 客体分类 j}uVT2ZE%
O (431)obsolescence 陈旧 2MV!@rx
O (432)off balance sheet finance 资产负债表外筹资 TVk C pO,H
O (433)offer for sale 标价出售 s+EJXoxw
O (434)operating budget 经营预算 t_VF=B^LuR
O (435)operating lease 经营租赁 ]vFtByqn
O (436)operating statement 营业报表 0Gq}x;8H&
O (437)operation time 操作时间 (M>[D!Yt
O (438)operational control 经营控制 8Pkw'.r
O (439)operational gearing 经营杠杆 Y(qyuS3h~*
O (440)operating plans 经营计划 qs["&\@
O (441)opportunity cost 机会成本 3 NLC~CJ
O (442)order 定单 f
_
O
O (443)ordinary shares 普通股 u_;&+o2
O (444)out-of-date cheque 过期支票 ?`,Rkg0fe
O (445)over capitalization 过分资本化 .4t-5,7s%
O (446)overhead 制造费用 L~WC9xguDl
O (447)overhead absorption rate 制造费用分配率 m(B,a,g<
O (448)overhead cost 制造费用 w9Eb\
An
O (449)overtrading 超过营业资金的经营 4v=NmO}
P (450)paid cheque 已付支票 y<Z-f.
P (451)paid-up share capital 认定股本 yV'<l
.N
P (452)parent company 母公司 w2o%{n\L
P (453)pareto distribution 帕累托分布 e=8z,.Xk
P (454)participating preference shares 参与优先股 _&U5 u
P (455)partnership 合伙 B%.
XWW$
P (456)payable ledger 应付款项账户 0~)_/yx?S
P (457)payback 回收期 v>4kF _N
P (458)payments and receipts account 收入和支出报表 2l8TX #K
P (459)payments withheld 保留款额 Jd
P[
cN
P (460)payroll 工资单 AUan^Om
P (461)payroll analysis 工资分析 5bfd8C
P (462)percentage profit on turnover 利润对营业额比率 ?HsQ417.H
P (463)period cost 期间成本 viLK\>>
P (464)perpetual inventory 永续盘存 U
1.w%b,
P (465)personal account 记名账户 "!fvEE
P (466)PEPT 项目评审法 4!I;U>b b
P (467)petty cash account 备用金账户 uTX0lu;
P (468)petty cash voucher 备用金凭证 EYsf<8cl
P (469)physical inventory 实地盘存 "G(^v?x:P
P (470)planning 计划 `:4\RcTb/
P (471)planning horizon 计划时限