N (428)number of days stock 存货周转天数 j,Qb'|f5
N (429)number of weeks stock 存货周转周数 {Z1-B60P
O (430)objective classification 客体分类 g|h; *
O (431)obsolescence 陈旧 n57mh5mixM
O (432)off balance sheet finance 资产负债表外筹资 jo<Gf 5
O (433)offer for sale 标价出售 #WGy
Q u
O (434)operating budget 经营预算 Do5{t'm3
O (435)operating lease 经营租赁 ~}SQLYy7Z
O (436)operating statement 营业报表 yo$
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O (437)operation time 操作时间 44KWS~
O (438)operational control 经营控制 E^m)&.+'M
O (439)operational gearing 经营杠杆 _X@ Q`d
O (440)operating plans 经营计划 %e_){28 n
O (441)opportunity cost 机会成本 prB :
E[1
O (442)order 定单 i8D YC=r
O (443)ordinary shares 普通股 ;yCtk ~T%
O (444)out-of-date cheque 过期支票 L X #.
O (445)over capitalization 过分资本化 "{ d[V(lE"
O (446)overhead 制造费用 9>ZX@1]m_
O (447)overhead absorption rate 制造费用分配率 k^K%."INn
O (448)overhead cost 制造费用 )i\foSbB`V
O (449)overtrading 超过营业资金的经营 +ZV?yR2yn
P (450)paid cheque 已付支票 XhN?E-WywQ
P (451)paid-up share capital 认定股本 z6
h/C {
P (452)parent company 母公司 =$ubSfx
P (453)pareto distribution 帕累托分布 {UF|-VaG
P (454)participating preference shares 参与优先股 f9hH{ ( A
P (455)partnership 合伙 0UGAc]!/RZ
P (456)payable ledger 应付款项账户 ha9 d z
P (457)payback 回收期 5 d}bl {
P (458)payments and receipts account 收入和支出报表 PWyFys
P (459)payments withheld 保留款额 /b6j<]H
P (460)payroll 工资单 LmUR@
/V Q
P (461)payroll analysis 工资分析 |HPb$#i
P (462)percentage profit on turnover 利润对营业额比率 ?ZkVk =t?
P (463)period cost 期间成本 I;9DG8C&v*
P (464)perpetual inventory 永续盘存 Fl"LK:)
P (465)personal account 记名账户 r4iT
9 D
P (466)PEPT 项目评审法 Jq+@%#G
P (467)petty cash account 备用金账户 qQS&K%F
P (468)petty cash voucher 备用金凭证 =,&{ &m)
P (469)physical inventory 实地盘存 6+C]rEY/o
P (470)planning 计划 F$9+WS`c
P (471)planning horizon 计划时限
