N (428)number of days stock 存货周转天数 %l3RM*zb
N (429)number of weeks stock 存货周转周数 <%) :'0q&
O (430)objective classification 客体分类 EYG&~a>L*
O (431)obsolescence 陈旧 I caIB)
O (432)off balance sheet finance 资产负债表外筹资 EL~s9
0C
O (433)offer for sale 标价出售 z,/dYvT<
O (434)operating budget 经营预算 $W`
&7
O (435)operating lease 经营租赁 zM[WbB+"m
O (436)operating statement 营业报表 &t p5y}=n
O (437)operation time 操作时间 $0cMrf@
O (438)operational control 经营控制 t41\nTZr
O (439)operational gearing 经营杠杆 ZFrK'BvbR
O (440)operating plans 经营计划 yf_<o
O (441)opportunity cost 机会成本 xp> <7{
O (442)order 定单 9YB~1 M
O (443)ordinary shares 普通股 c.jnPV f :
O (444)out-of-date cheque 过期支票 q _HD`tW
O (445)over capitalization 过分资本化 Zj`eR\7~
O (446)overhead 制造费用 c WK@ O >
O (447)overhead absorption rate 制造费用分配率 )?Jj#HtW
O (448)overhead cost 制造费用 5Ko "-
O (449)overtrading 超过营业资金的经营 EKwS~G.b!
P (450)paid cheque 已付支票 X2sK<Qluql
P (451)paid-up share capital 认定股本 (Grj_p6O
P (452)parent company 母公司 dbnH#0i
P (453)pareto distribution 帕累托分布 Q"Q|]f*
P (454)participating preference shares 参与优先股 eb.`Q+Gb
P (455)partnership 合伙 LnR3C:NO k
P (456)payable ledger 应付款项账户 [-Q"A
6!Zd
P (457)payback 回收期 NW!e@;E+i
P (458)payments and receipts account 收入和支出报表 P\SD _ 8
P (459)payments withheld 保留款额 H]@Zp"7
P (460)payroll 工资单
AZ!G-73
P (461)payroll analysis 工资分析 !K` ;fp!
P (462)percentage profit on turnover 利润对营业额比率 1F[;
)@
P (463)period cost 期间成本 nJ2l$J<
P (464)perpetual inventory 永续盘存 7B7I'{d
P (465)personal account 记名账户 Jz3 q
Pr
P (466)PEPT 项目评审法 <-FZ-asem
P (467)petty cash account 备用金账户 S5bk<8aPP
P (468)petty cash voucher 备用金凭证 |L]d J<
P (469)physical inventory 实地盘存 1
4(?mM3
P (470)planning 计划 ,QG,tf?
P (471)planning horizon 计划时限
