N (428)number of days stock 存货周转天数 Rx<F^J
N (429)number of weeks stock 存货周转周数 EtG)2)
O (430)objective classification 客体分类 %stktVDAP
O (431)obsolescence 陈旧 O@$i
O (432)off balance sheet finance 资产负债表外筹资 K!mgh7Dx
O (433)offer for sale 标价出售 "+60B0>sc
O (434)operating budget 经营预算 :-8u*5QK]`
O (435)operating lease 经营租赁 YWdvL3Bgk,
O (436)operating statement 营业报表 R&p5 3n
O (437)operation time 操作时间 _!D$Aj
O (438)operational control 经营控制 lX7^LB
O (439)operational gearing 经营杠杆 <k1gc,*
O (440)operating plans 经营计划 `XP Tf#9j
O (441)opportunity cost 机会成本 ~>|U %3}]
O (442)order 定单 jTIn@Q
O (443)ordinary shares 普通股 wOP }SMn
O (444)out-of-date cheque 过期支票 Ws@ s(5r
O (445)over capitalization 过分资本化 UYUd IIoL
O (446)overhead 制造费用 b/`' ?|
C
O (447)overhead absorption rate 制造费用分配率 v]>(Ps )R
O (448)overhead cost 制造费用 $+j )
O (449)overtrading 超过营业资金的经营 r+crE %-
P (450)paid cheque 已付支票 9|,AhyhO
P (451)paid-up share capital 认定股本 zrM|8Cu
P (452)parent company 母公司 j7zQ&ANF
P (453)pareto distribution 帕累托分布 :Vc9||k
P (454)participating preference shares 参与优先股 dX* PR3I-3
P (455)partnership 合伙 'UKB
pm/
P (456)payable ledger 应付款项账户 *,u{~(thR
P (457)payback 回收期 e$Ej7_.#;
P (458)payments and receipts account 收入和支出报表 >?tpGEZ\
P (459)payments withheld 保留款额 UWp(3FQ
P (460)payroll 工资单 Vow+,,oh
P (461)payroll analysis 工资分析 o/#e
y
P (462)percentage profit on turnover 利润对营业额比率 3l
y|y{M",
P (463)period cost 期间成本 tee% E=P
P (464)perpetual inventory 永续盘存 q.4DwY5 L
P (465)personal account 记名账户 f32n O
P (466)PEPT 项目评审法 n&^Rs )%v
P (467)petty cash account 备用金账户 9,IGZ55C
P (468)petty cash voucher 备用金凭证 v?rN;KY#pK
P (469)physical inventory 实地盘存 |O NOF
P (470)planning 计划 ~rD* Y&#.
P (471)planning horizon 计划时限
