N (428)number of days stock 存货周转天数 Cp N>p.kM
N (429)number of weeks stock 存货周转周数 u8^lB7! e/
O (430)objective classification 客体分类 T{ "(\X$
O (431)obsolescence 陈旧 A/(a`"mK|'
O (432)off balance sheet finance 资产负债表外筹资 t20K!}D_
O (433)offer for sale 标价出售 btB% []
O (434)operating budget 经营预算 /r 5eWR1G
O (435)operating lease 经营租赁 ~*7] r`6\@
O (436)operating statement 营业报表 l (o~-i\M
O (437)operation time 操作时间 XW/o<[91
O (438)operational control 经营控制 z?zL9 7H
O (439)operational gearing 经营杠杆 )7@0[>
O (440)operating plans 经营计划 UiWg<_< t
O (441)opportunity cost 机会成本 NK+ o1
O (442)order 定单 %<5'=t'|-U
O (443)ordinary shares 普通股 gw(z1L5
n
O (444)out-of-date cheque 过期支票 'w/hw'F6
O (445)over capitalization 过分资本化 x-c"%Z|
O (446)overhead 制造费用 !>tL6+yj
O (447)overhead absorption rate 制造费用分配率 ICCc./l|
O (448)overhead cost 制造费用 nN;u,}e
O (449)overtrading 超过营业资金的经营 reVgqYp{{-
P (450)paid cheque 已付支票 )u">it+
P (451)paid-up share capital 认定股本 t^HRgY'NjM
P (452)parent company 母公司 1 YA% -~
P (453)pareto distribution 帕累托分布 BUFv|z+H
P (454)participating preference shares 参与优先股 hZ3bVi)L\
P (455)partnership 合伙 'qi }| I
P (456)payable ledger 应付款项账户 6*?F @D2&
P (457)payback 回收期 E7hhew
P (458)payments and receipts account 收入和支出报表 k9R9Nz |J
P (459)payments withheld 保留款额 J,G
lIv.A
P (460)payroll 工资单 8t`?#8D}
P (461)payroll analysis 工资分析 B!yr!DWv
P (462)percentage profit on turnover 利润对营业额比率 3T
9j@N77
P (463)period cost 期间成本 $ e\M_hp*J
P (464)perpetual inventory 永续盘存 R]dg_Da
P (465)personal account 记名账户 t)
+310w
P (466)PEPT 项目评审法 K,]=6 Rj
P (467)petty cash account 备用金账户 j pOp.
P (468)petty cash voucher 备用金凭证
+p^u^a
P (469)physical inventory 实地盘存 <#.g=ay
P (470)planning 计划 - di
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P (471)planning horizon 计划时限
