N (428)number of days stock 存货周转天数 ;RRw-|/Wm
N (429)number of weeks stock 存货周转周数 `Z8k#z'bN
O (430)objective classification 客体分类 1P*hC <
O (431)obsolescence 陈旧 hlB\Xt
O (432)off balance sheet finance 资产负债表外筹资 /Pkz3
(1
O (433)offer for sale 标价出售 7HBf^N.
O (434)operating budget 经营预算 }cr'o"4
O (435)operating lease 经营租赁 %l!?d`?
O (436)operating statement 营业报表 Uq$/Q7
O (437)operation time 操作时间 C5 Q!_x(
O (438)operational control 经营控制 j~G(7t
O (439)operational gearing 经营杠杆 (u} /( Ux
O (440)operating plans 经营计划 #$x
,PeG
O (441)opportunity cost 机会成本 Z$ JJ0X
O (442)order 定单 75zU,0" j
O (443)ordinary shares 普通股 !@F { F R
O (444)out-of-date cheque 过期支票 hHU=lnO
O (445)over capitalization 过分资本化 X<$Tn60,
O (446)overhead 制造费用 xdgAu
O (447)overhead absorption rate 制造费用分配率 , >h"~X
O (448)overhead cost 制造费用 k#Sr; "
O (449)overtrading 超过营业资金的经营 "(7y% TFt:
P (450)paid cheque 已付支票 ds9 'k.
P (451)paid-up share capital 认定股本 T+ZA"i+
P (452)parent company 母公司 Q(nTL
WW
P (453)pareto distribution 帕累托分布 j2<+[h-
P (454)participating preference shares 参与优先股 t]@>kAA>2L
P (455)partnership 合伙 Y?NL|cW4
P (456)payable ledger 应付款项账户 =g9n =spAn
P (457)payback 回收期 Wa;N(zw0h
P (458)payments and receipts account 收入和支出报表 -` ]9o3E7H
P (459)payments withheld 保留款额 ne#dEUD
P (460)payroll 工资单 NaR} 0
P (461)payroll analysis 工资分析 cU;Bm}U
P (462)percentage profit on turnover 利润对营业额比率 VDxm|7
P (463)period cost 期间成本 =!TUf/O-
P (464)perpetual inventory 永续盘存 P1F-Wy1
P (465)personal account 记名账户 ,%pCcM )
P (466)PEPT 项目评审法 d9{lj(2P
P (467)petty cash account 备用金账户
1_Yx]%g<
P (468)petty cash voucher 备用金凭证 1]xmOx[mb
P (469)physical inventory 实地盘存 ^ :VH?I=
P (470)planning 计划 A
mZXU
b
P (471)planning horizon 计划时限
