N (428)number of days stock 存货周转天数 n*r Xj{Kt
N (429)number of weeks stock 存货周转周数 N S)
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O (430)objective classification 客体分类 = F/ EzS
O (431)obsolescence 陈旧 .\mkgAlyaM
O (432)off balance sheet finance 资产负债表外筹资 N fND@m{ /
O (433)offer for sale 标价出售 4P}d/w?'KL
O (434)operating budget 经营预算 [E)&dl_k
O (435)operating lease 经营租赁 ? $.x%G+
O (436)operating statement 营业报表 21 z@-&Oq
O (437)operation time 操作时间 |> Pz#DCy
O (438)operational control 经营控制 <$Dj ags,F
O (439)operational gearing 经营杠杆 c S(=wC
O (440)operating plans 经营计划 3h fv^H
O (441)opportunity cost 机会成本 Wn&9R
j
O (442)order 定单 {=6CL'_
O (443)ordinary shares 普通股 cK
\' D
O (444)out-of-date cheque 过期支票 L b -xc]
O (445)over capitalization 过分资本化 58t ~? 2 E
O (446)overhead 制造费用 vQ8$C 3
O (447)overhead absorption rate 制造费用分配率 ~T!D:2G
O (448)overhead cost 制造费用 ;jh.\ a_\
O (449)overtrading 超过营业资金的经营 V(;c#%I2
P (450)paid cheque 已付支票 4"#F =f0
P (451)paid-up share capital 认定股本 A9y@v{txN
P (452)parent company 母公司 8\rAx P}=
P (453)pareto distribution 帕累托分布 /Nns3oE
P (454)participating preference shares 参与优先股 `$XgfMBf |
P (455)partnership 合伙 \?[ m%$A
P (456)payable ledger 应付款项账户 ]-jaIvM
P (457)payback 回收期 NL &![;
P (458)payments and receipts account 收入和支出报表 !im%t9
P (459)payments withheld 保留款额 *0Wkz'=U
P (460)payroll 工资单 }c=YiH,o
P (461)payroll analysis 工资分析 th}&|Y)T2
P (462)percentage profit on turnover 利润对营业额比率 ]l^" A~va
P (463)period cost 期间成本 F%$l cQ04%
P (464)perpetual inventory 永续盘存 .p%V ]Ka
P (465)personal account 记名账户 aB{OXU}#
P (466)PEPT 项目评审法 0u
bf] Z
P (467)petty cash account 备用金账户 `2`h4[^ [X
P (468)petty cash voucher 备用金凭证 7>f)pfLM
P (469)physical inventory 实地盘存 ,qj M1xkL$
P (470)planning 计划 \ m(>Q
P (471)planning horizon 计划时限
