N (428)number of days stock 存货周转天数 ~\x:<)
N (429)number of weeks stock 存货周转周数 J q{
7R
O (430)objective classification 客体分类 (b?{xf'G
O (431)obsolescence 陈旧 o"wXIHUmV
O (432)off balance sheet finance 资产负债表外筹资 WN( ymcdYB
O (433)offer for sale 标价出售 } N_NvY
O (434)operating budget 经营预算 j!7`]
O (435)operating lease 经营租赁 PH"h
n ]
O (436)operating statement 营业报表 (feTk72XX
O (437)operation time 操作时间 (-]r~Ol^
O (438)operational control 经营控制 %r&-gWTQ,
O (439)operational gearing 经营杠杆 t8^m `W
O (440)operating plans 经营计划 ]yj l~3
O (441)opportunity cost 机会成本 Q L6C,#6
O (442)order 定单 o6f_l^+H
O (443)ordinary shares 普通股 ^F?&|clM/
O (444)out-of-date cheque 过期支票 b:qY gg
O (445)over capitalization 过分资本化 o=FE5"t
O (446)overhead 制造费用 >!_Xgw
O (447)overhead absorption rate 制造费用分配率 r c+ C?)S
O (448)overhead cost 制造费用 zF5uN:-s
O (449)overtrading 超过营业资金的经营 $/6
;9d^
P (450)paid cheque 已付支票 %uv?we7
P (451)paid-up share capital 认定股本 iU6Gp-<M ,
P (452)parent company 母公司 |ZodlYF
P (453)pareto distribution 帕累托分布 u77E! z4Uz
P (454)participating preference shares 参与优先股 ~|wbP6</:-
P (455)partnership 合伙 `eu9dLz H
P (456)payable ledger 应付款项账户 M#|dIbns
H
P (457)payback 回收期 cA6lge<{~
P (458)payments and receipts account 收入和支出报表 =^H4 Yck/5
P (459)payments withheld 保留款额 u?s VcD[
P (460)payroll 工资单 olLfko4$*V
P (461)payroll analysis 工资分析 l L]y~u
P (462)percentage profit on turnover 利润对营业额比率 qfcY E=
P (463)period cost 期间成本 AeAp0cbet
P (464)perpetual inventory 永续盘存 '`1CBU$
P (465)personal account 记名账户 ?g!V
!VS2
P (466)PEPT 项目评审法 eY{+~|KZ
P (467)petty cash account 备用金账户 [AV4m
P (468)petty cash voucher 备用金凭证 8kP
3+
P (469)physical inventory 实地盘存 -W,}rcj*|
P (470)planning 计划 <b/~.$a'
P (471)planning horizon 计划时限
