N (428)number of days stock 存货周转天数 UkK`5p<D7
N (429)number of weeks stock 存货周转周数 |3 5"V3bs
O (430)objective classification 客体分类 w/+ e
O (431)obsolescence 陈旧 x[ l_dmq
O (432)off balance sheet finance 资产负债表外筹资 V ':?rEN|
O (433)offer for sale 标价出售 { ]Tb
O (434)operating budget 经营预算 1KwUp0% &
O (435)operating lease 经营租赁 ajB4 Lj,:r
O (436)operating statement 营业报表 d7
|3A
O (437)operation time 操作时间 eT 8(O36%
O (438)operational control 经营控制 &Luq}^u
O (439)operational gearing 经营杠杆 ]M%kt +u!
O (440)operating plans 经营计划 TY,5]*86I&
O (441)opportunity cost 机会成本 5WJof`M
O (442)order 定单 PNVYW?l
O (443)ordinary shares 普通股 S5B12P
O (444)out-of-date cheque 过期支票 T^FeahA7;
O (445)over capitalization 过分资本化 $&D$ Uc`U>
O (446)overhead 制造费用 w0W9N%f#=
O (447)overhead absorption rate 制造费用分配率 \/=w \Tj
O (448)overhead cost 制造费用 w}2 ;f=
O (449)overtrading 超过营业资金的经营 rjsqXo:9
P (450)paid cheque 已付支票 J3/2>N]/}
P (451)paid-up share capital 认定股本 es]S]}JV
P (452)parent company 母公司 ErZYPl
P (453)pareto distribution 帕累托分布 "eKNk
P (454)participating preference shares 参与优先股 m"3gTqG
P (455)partnership 合伙 )Pr*\<C ld
P (456)payable ledger 应付款项账户 !<` }m E!:
P (457)payback 回收期 $TU)O^c
P (458)payments and receipts account 收入和支出报表 4rX jso|
P (459)payments withheld 保留款额 f0 iYP
P (460)payroll 工资单 NlLgXn!
P (461)payroll analysis 工资分析 OJX* :Q
P (462)percentage profit on turnover 利润对营业额比率 gZkjh{rQ
P (463)period cost 期间成本 Py?EA*(d#
P (464)perpetual inventory 永续盘存 !l2=J/LJj
P (465)personal account 记名账户 ~: h-m\=8Y
P (466)PEPT 项目评审法 )1de<# qM
P (467)petty cash account 备用金账户 VI:EjZ/|a
P (468)petty cash voucher 备用金凭证 4n1-@qTPF~
P (469)physical inventory 实地盘存 FUy!j|W6f
P (470)planning 计划 h $\+r<
P (471)planning horizon 计划时限
