N (428)number of days stock 存货周转天数 >7W)iwF
N (429)number of weeks stock 存货周转周数 Yq ]sPE92
O (430)objective classification 客体分类 I=! kPuw
O (431)obsolescence 陈旧 u} du @Aq
O (432)off balance sheet finance 资产负债表外筹资 4R'CL N
|t
O (433)offer for sale 标价出售 6 byeO &d
O (434)operating budget 经营预算 h*Fv~j'p
O (435)operating lease 经营租赁 9&s
b,^4
O (436)operating statement 营业报表 z|pt)Xl
O (437)operation time 操作时间 :E9 pdx+
O (438)operational control 经营控制 'I, a 29
O (439)operational gearing 经营杠杆 _r:Fmn_%-
O (440)operating plans 经营计划 G_+/ e]P
O (441)opportunity cost 机会成本 3 Q,&D'];[
O (442)order 定单 '8 .JnCg
O (443)ordinary shares 普通股 }u8(7
O (444)out-of-date cheque 过期支票 , 5W7a
O (445)over capitalization 过分资本化 3t -STk?
O (446)overhead 制造费用 ] '5Xjc x
O (447)overhead absorption rate 制造费用分配率 2"D4q (@
O (448)overhead cost 制造费用 9~h W8{#
O (449)overtrading 超过营业资金的经营 U p@ ^C"
P (450)paid cheque 已付支票 8UU
L=
P (451)paid-up share capital 认定股本 KKC%!Xy
P (452)parent company 母公司 Va )W[I
P (453)pareto distribution 帕累托分布 g+B7~Z5,
P (454)participating preference shares 参与优先股 7qqzL_d>
P (455)partnership 合伙 bTJ<8 q
P (456)payable ledger 应付款项账户 fXMY.X>f
P (457)payback 回收期 ,: mL\ZED
P (458)payments and receipts account 收入和支出报表 )K[\j?
P (459)payments withheld 保留款额 Ch]d\G M
P (460)payroll 工资单 NgTB4I 8P
P (461)payroll analysis 工资分析 '&cH,yc;b
P (462)percentage profit on turnover 利润对营业额比率 S%- kN;
P (463)period cost 期间成本 Gwk$<6E
P (464)perpetual inventory 永续盘存 Krae^z9R
P (465)personal account 记名账户 -=5~ h
P (466)PEPT 项目评审法 O50_qu33ju
P (467)petty cash account 备用金账户 u\ _yjv#
P (468)petty cash voucher 备用金凭证 ;`o K5
P (469)physical inventory 实地盘存 SnG(/1C8
P (470)planning 计划 PA'&]piPl:
P (471)planning horizon 计划时限
