N (428)number of days stock 存货周转天数 AL ie
Uf
N (429)number of weeks stock 存货周转周数 x]01j4HJ
O (430)objective classification 客体分类 pj-HLuZR
O (431)obsolescence 陈旧 [^BUhm3a
O (432)off balance sheet finance 资产负债表外筹资 # yRA. ;
O (433)offer for sale 标价出售 .p*D[o2 9
O (434)operating budget 经营预算 $=QO_t)?
O (435)operating lease 经营租赁 6)2M/(
O (436)operating statement 营业报表 V +<AG*[
O (437)operation time 操作时间 {-]HYk
O (438)operational control 经营控制 )KhVUFS1
O (439)operational gearing 经营杠杆
qy (/
O (440)operating plans 经营计划 jO
N}&/
O (441)opportunity cost 机会成本 *RE-K36m|u
O (442)order 定单 Lj* =*V
O (443)ordinary shares 普通股 (GOrfr
O (444)out-of-date cheque 过期支票 -oT+;2\2
O (445)over capitalization 过分资本化 6@*;Wk~
O (446)overhead 制造费用 v?"ee&Y6
O (447)overhead absorption rate 制造费用分配率 csA.3|rv
O (448)overhead cost 制造费用 Nc Mq>n
O (449)overtrading 超过营业资金的经营 8GR r f2
P (450)paid cheque 已付支票 ^* v{ t?u
P (451)paid-up share capital 认定股本 P\0%nyOG(%
P (452)parent company 母公司 4 J2F>m40
P (453)pareto distribution 帕累托分布 J kDZl?x5
P (454)participating preference shares 参与优先股 2*DS_ =6o
P (455)partnership 合伙 ={vtfgxl
P (456)payable ledger 应付款项账户
R6o<p<fTh
P (457)payback 回收期 &fhurzzAm
P (458)payments and receipts account 收入和支出报表 Bo(l !G
P (459)payments withheld 保留款额 I{ZPv"9j^
P (460)payroll 工资单 )7mJ+d[
P (461)payroll analysis 工资分析 l'8 TA~
P (462)percentage profit on turnover 利润对营业额比率 !PTbR4s
P (463)period cost 期间成本 \@"
.
GM%
P (464)perpetual inventory 永续盘存 M\ 4;d #
P (465)personal account 记名账户 QjbPBk Q
P (466)PEPT 项目评审法 ##ea-"m8
P (467)petty cash account 备用金账户 CPE
F,,\
P (468)petty cash voucher 备用金凭证 a8P 6-)W
P (469)physical inventory 实地盘存 QHz 76i!=>
P (470)planning 计划 =z Gz|YI*?
P (471)planning horizon 计划时限
