N (428)number of days stock 存货周转天数 c@~\ FUr
N (429)number of weeks stock 存货周转周数 <E|i3\[p
O (430)objective classification 客体分类 7 \rz*
O (431)obsolescence 陈旧 ?^Q!=W<7
O (432)off balance sheet finance 资产负债表外筹资 SQ]&nDd
O (433)offer for sale 标价出售 Aj;Z
&
O (434)operating budget 经营预算 {2}O\A
O (435)operating lease 经营租赁 O2us+DhQ
O (436)operating statement 营业报表 7d]}BLpjWz
O (437)operation time 操作时间 4W*52*'F,
O (438)operational control 经营控制 9 h<];
O (439)operational gearing 经营杠杆 #Fl "#g$
O (440)operating plans 经营计划 dG'aJQw
O (441)opportunity cost 机会成本 x/#* M
O (442)order 定单 CQW#o_\
O (443)ordinary shares 普通股 ^9%G7J:vGO
O (444)out-of-date cheque 过期支票 z^T/kK3I
O (445)over capitalization 过分资本化 Qn ME|j\
O (446)overhead 制造费用 5y I_uQR
O (447)overhead absorption rate 制造费用分配率 T+9#P4
O (448)overhead cost 制造费用 PzWhB* iBR
O (449)overtrading 超过营业资金的经营 1CU-^ j
P (450)paid cheque 已付支票 HbX>::J8
P (451)paid-up share capital 认定股本 Jv %, v?
P (452)parent company 母公司 (xBS~}e
P (453)pareto distribution 帕累托分布 UIi;&[
P (454)participating preference shares 参与优先股 C,P>7
P (455)partnership 合伙 (y[+s?;WyB
P (456)payable ledger 应付款项账户 G< # 9`
P (457)payback 回收期 HJo&snT3
P (458)payments and receipts account 收入和支出报表 P B_ +:S^8
P (459)payments withheld 保留款额 :Gsh
P (460)payroll 工资单 l
RF04
P (461)payroll analysis 工资分析 ARGtWW~:
P (462)percentage profit on turnover 利润对营业额比率 Fo=Icvo
P (463)period cost 期间成本 f',n '
P (464)perpetual inventory 永续盘存 ?{NP3
P (465)personal account 记名账户 7#S XqyP[
P (466)PEPT 项目评审法 [f iB!G ]?
P (467)petty cash account 备用金账户
V##=-KZ
P (468)petty cash voucher 备用金凭证 SMY,bU'a
P (469)physical inventory 实地盘存 Aw~
=U!
P (470)planning 计划 ?n)d: )Ud"
P (471)planning horizon 计划时限
