N (428)number of days stock 存货周转天数 D {N,7kT
N (429)number of weeks stock 存货周转周数 9;L50q>s
O (430)objective classification 客体分类 +`+r \*C5
O (431)obsolescence 陈旧 /9<62F@zJ"
O (432)off balance sheet finance 资产负债表外筹资 wh#x`Nc
O (433)offer for sale 标价出售 TIVrbO\!o
O (434)operating budget 经营预算 $@eFSA5k,7
O (435)operating lease 经营租赁 =`f"8 ,5
O (436)operating statement 营业报表 .ZVo0
O (437)operation time 操作时间 ;hkzL_' E)
O (438)operational control 经营控制 HyJ&;4rf
O (439)operational gearing 经营杠杆 F(;95 TB
O (440)operating plans 经营计划 #TD0)C/
O (441)opportunity cost 机会成本 [' cq
O (442)order 定单 D`@*udn=
O (443)ordinary shares 普通股 xf 4`+[
O (444)out-of-date cheque 过期支票 :M \3.7q
O (445)over capitalization 过分资本化 ='vkd=`Si
O (446)overhead 制造费用 ; 2Za]%'
O (447)overhead absorption rate 制造费用分配率 qAirH1#
O (448)overhead cost 制造费用 >OW>^%\!1
O (449)overtrading 超过营业资金的经营 *K=Yrisz
P (450)paid cheque 已付支票 [8rl{~9E
P (451)paid-up share capital 认定股本 (nt=
P (452)parent company 母公司 5 u^;7
1
P (453)pareto distribution 帕累托分布 NSDls@m
P (454)participating preference shares 参与优先股 =Y<RG"]a&J
P (455)partnership 合伙 * S\/l-D
P (456)payable ledger 应付款项账户 ]V.0%Ccw;.
P (457)payback 回收期 )jm u*D5N
P (458)payments and receipts account 收入和支出报表 t'DYT"3
P (459)payments withheld 保留款额 ;`}b
.S =n
P (460)payroll 工资单 =(]||1 .
P (461)payroll analysis 工资分析 { GKq Ou
P (462)percentage profit on turnover 利润对营业额比率 ~/1eF7
P (463)period cost 期间成本 Q+=D#x
P (464)perpetual inventory 永续盘存 N- <
m/RS
P (465)personal account 记名账户 Z >F5rkJ
P (466)PEPT 项目评审法 F'3-*> ]P
P (467)petty cash account 备用金账户 '`/w%OEVC5
P (468)petty cash voucher 备用金凭证 9/4Bx!~A
P (469)physical inventory 实地盘存 ?%wM 8?
P (470)planning 计划 zR6^rq*
P (471)planning horizon 计划时限
