N (428)number of days stock 存货周转天数 Xl#ggub?
N (429)number of weeks stock 存货周转周数 f}P3O3Yv&
O (430)objective classification 客体分类 vpr.Hn
O (431)obsolescence 陈旧 +I|vzz`ZVr
O (432)off balance sheet finance 资产负债表外筹资 gR;i(81U
O (433)offer for sale 标价出售 wlqksG[B
O (434)operating budget 经营预算 8OU\V5i[,q
O (435)operating lease 经营租赁 [RhO$c$[\
O (436)operating statement 营业报表 LU%E:i|
O (437)operation time 操作时间 g8% &RG
O (438)operational control 经营控制 :crW9+
O (439)operational gearing 经营杠杆 :DNY7TvZ
O (440)operating plans 经营计划 Ve; n}mJ?
O (441)opportunity cost 机会成本 Zb>? 8
O (442)order 定单 zRr*7G
O (443)ordinary shares 普通股 @q7I4
O (444)out-of-date cheque 过期支票 VU3upy<
O (445)over capitalization 过分资本化 yvB.&<]No
O (446)overhead 制造费用 +=</&Tm
O (447)overhead absorption rate 制造费用分配率 @#l=
l
O (448)overhead cost 制造费用 H<,gU`&R
O (449)overtrading 超过营业资金的经营 BW4J> {
P (450)paid cheque 已付支票 5U$0F$BBp
P (451)paid-up share capital 认定股本 +[mk<pQ
P (452)parent company 母公司 m;QMQeGz
P (453)pareto distribution 帕累托分布 Kn1a>fLaJ_
P (454)participating preference shares 参与优先股 !Wnb|=j
P (455)partnership 合伙 2E'UZ
m
P (456)payable ledger 应付款项账户 >|UOz&
P (457)payback 回收期 ^<2p~h0
\
P (458)payments and receipts account 收入和支出报表 X
l5 A
'h
P (459)payments withheld 保留款额 8{sGNCvU
P (460)payroll 工资单 u^ ~W+
P (461)payroll analysis 工资分析 EaN6^S=
P (462)percentage profit on turnover 利润对营业额比率
/PIcqg
P (463)period cost 期间成本 zK@@p+n_#.
P (464)perpetual inventory 永续盘存 Rima;9.Y0
P (465)personal account 记名账户 1=V-V<
P (466)PEPT 项目评审法 SO!8Di
P (467)petty cash account 备用金账户 VMWf>ZU
P (468)petty cash voucher 备用金凭证 ,k3FRes3
P (469)physical inventory 实地盘存 $xN|5;+
P (470)planning 计划 vr=#3>
P (471)planning horizon 计划时限