N (428)number of days stock 存货周转天数 a? R[J==
N (429)number of weeks stock 存货周转周数 XTDE53Js&
O (430)objective classification 客体分类 xc?}TPp t
O (431)obsolescence 陈旧 {F I\~ q
O (432)off balance sheet finance 资产负债表外筹资 to6;?uC+|i
O (433)offer for sale 标价出售 UHG cnz<
O (434)operating budget 经营预算 X[W]=yJJ
O (435)operating lease 经营租赁 ?R5'#|EyX
O (436)operating statement 营业报表 C#w]4 $/
O (437)operation time 操作时间 G] Jz"xH#
O (438)operational control 经营控制 U4
N h
O (439)operational gearing 经营杠杆 M"_FrIO
O (440)operating plans 经营计划 ^I] {7$6^
O (441)opportunity cost 机会成本 lr2 rQo >
O (442)order 定单 Be}$I_95\P
O (443)ordinary shares 普通股 (H?ZSeWx
O (444)out-of-date cheque 过期支票 )uL r?$qe
O (445)over capitalization 过分资本化 &&L"&Rc
O (446)overhead 制造费用
-n*;W9
O (447)overhead absorption rate 制造费用分配率 [^~7]2 i
O (448)overhead cost 制造费用 A.Bk/N1G
O (449)overtrading 超过营业资金的经营 jLcHY-P0V
P (450)paid cheque 已付支票 )h^ NR3N
P (451)paid-up share capital 认定股本 n
B5Am^bP
P (452)parent company 母公司 <1&Ke
P (453)pareto distribution 帕累托分布 yW.COWL=)
P (454)participating preference shares 参与优先股
a)2yE,":
P (455)partnership 合伙 P .sgRsL
P (456)payable ledger 应付款项账户 9YF$CXonE=
P (457)payback 回收期 mo1
puU
P (458)payments and receipts account 收入和支出报表 >m _v5K
P (459)payments withheld 保留款额 ' 9J|=z9.
P (460)payroll 工资单 |)W!jC&k
P (461)payroll analysis 工资分析 ;5 <-)
P (462)percentage profit on turnover 利润对营业额比率 cbKL$|
P (463)period cost 期间成本 &14W vAU
P (464)perpetual inventory 永续盘存 @<_`2eW'/R
P (465)personal account 记名账户 ,f:
jioY
P (466)PEPT 项目评审法 |xr32g s
P (467)petty cash account 备用金账户 %d: A`7x
P (468)petty cash voucher 备用金凭证 /f1'm@8;
P (469)physical inventory 实地盘存 !k~z5z'=py
P (470)planning 计划 ?kt=z4h9(
P (471)planning horizon 计划时限
