N (428)number of days stock 存货周转天数 g] 4(g<:O
N (429)number of weeks stock 存货周转周数 A/u) # ^\
O (430)objective classification 客体分类 Y
zh"1 |O
O (431)obsolescence 陈旧 4 3mP]*=A
O (432)off balance sheet finance 资产负债表外筹资 EB2w0a5
O (433)offer for sale 标价出售 WU
quN
O (434)operating budget 经营预算 d/BM& r
O (435)operating lease 经营租赁 BQ=
PW|[
O (436)operating statement 营业报表 do*EKo
O (437)operation time 操作时间 'eLqlu |T
O (438)operational control 经营控制 Pb1*\+
O (439)operational gearing 经营杠杆 %kS(LlL+6
O (440)operating plans 经营计划 M%ICd Ic'
O (441)opportunity cost 机会成本 q(`/Vo4g(
O (442)order 定单 t .7?
O (443)ordinary shares 普通股 Xs~[ &
O (444)out-of-date cheque 过期支票 lu<xv
O (445)over capitalization 过分资本化 jz
qyk^X
O (446)overhead 制造费用 [H 6hyG~
O (447)overhead absorption rate 制造费用分配率 XZ^^%*ew
O (448)overhead cost 制造费用 *=(lyx_O
O (449)overtrading 超过营业资金的经营 nm6h%}xND<
P (450)paid cheque 已付支票 d-k%{eBV
P (451)paid-up share capital 认定股本 / c AUl
P (452)parent company 母公司 Dp) =0<$y
P (453)pareto distribution 帕累托分布 bgK
'{_o-
P (454)participating preference shares 参与优先股 BW 4%
l
P (455)partnership 合伙 R)QC )U
P (456)payable ledger 应付款项账户 5]AC*2(
P (457)payback 回收期 Cj{1
H([-
P (458)payments and receipts account 收入和支出报表 ,n3a
gkPO>
P (459)payments withheld 保留款额 gk"$,\DI
P (460)payroll 工资单 IIn"=g=9
P (461)payroll analysis 工资分析 ]Q>.HH
P (462)percentage profit on turnover 利润对营业额比率 K
i'Fn"
P (463)period cost 期间成本 3Nq N \5B:
P (464)perpetual inventory 永续盘存 3HcQ(+Z
P (465)personal account 记名账户 9s6U }a'c
P (466)PEPT 项目评审法 j 2QmxTa!
P (467)petty cash account 备用金账户 {(r`k;fB
P (468)petty cash voucher 备用金凭证 b [o "7^H
P (469)physical inventory 实地盘存 AlAY iUw{
P (470)planning 计划 whi`Z:~
P (471)planning horizon 计划时限
