N (428)number of days stock 存货周转天数 @/}{Trmg/
N (429)number of weeks stock 存货周转周数 $3BCA)5:
O (430)objective classification 客体分类 t
?8
?Ok
O (431)obsolescence 陈旧 ;=X6pK
O (432)off balance sheet finance 资产负债表外筹资 Vm.&J Vb
O (433)offer for sale 标价出售 j:D@X =|
O (434)operating budget 经营预算 y'?|#%D
O (435)operating lease 经营租赁 ?Dro)fH1
O (436)operating statement 营业报表 ,2mnjq/*Z
O (437)operation time 操作时间 i:`ur
O (438)operational control 经营控制 G)\s{qk
O (439)operational gearing 经营杠杆 dsP|j (y
O (440)operating plans 经营计划 Iu6KW :x
O (441)opportunity cost 机会成本 l c)*HYqU
O (442)order 定单 Z; shFMu
O (443)ordinary shares 普通股 iorKS+w"
O (444)out-of-date cheque 过期支票 ^,zE Nqg7
O (445)over capitalization 过分资本化 R? Y#>K
O (446)overhead 制造费用 %C=^
h1t%
O (447)overhead absorption rate 制造费用分配率 Eq zS={Olj
O (448)overhead cost 制造费用 vQ=W<> 1
O (449)overtrading 超过营业资金的经营
2V(ye9
P (450)paid cheque 已付支票 f !t2a//
P (451)paid-up share capital 认定股本 J 2%^%5&0
P (452)parent company 母公司 hGi"=Oud2
P (453)pareto distribution 帕累托分布 @ `2<^-r\
P (454)participating preference shares 参与优先股 CB x 1.xL
P (455)partnership 合伙 /km ^
I
H
P (456)payable ledger 应付款项账户 X}'3N'cbkU
P (457)payback 回收期 >T{9-_#P
P (458)payments and receipts account 收入和支出报表 _3<J!$]&p
P (459)payments withheld 保留款额 E> Ukxi1
P (460)payroll 工资单 ]k Ls2? \
P (461)payroll analysis 工资分析 u2K{3+r`'
P (462)percentage profit on turnover 利润对营业额比率 vPEL'mw/3#
P (463)period cost 期间成本 xB:,l'\G
P (464)perpetual inventory 永续盘存 H n o@
P (465)personal account 记名账户 7uJy<O
P (466)PEPT 项目评审法 sKIWr{D
P (467)petty cash account 备用金账户 Et@= <g
P (468)petty cash voucher 备用金凭证 Z!=/[,b
P (469)physical inventory 实地盘存 B&A4-w v
P (470)planning 计划 6}mbj=E`
P (471)planning horizon 计划时限
