N (428)number of days stock 存货周转天数 DcFV^8O&
N (429)number of weeks stock 存货周转周数 (<5'ceF)X
O (430)objective classification 客体分类 v]d?6g
O (431)obsolescence 陈旧 B<|q{D$N/
O (432)off balance sheet finance 资产负债表外筹资 IAt+S-q0
O (433)offer for sale 标价出售 j3V"d 3)
O (434)operating budget 经营预算 H7cRWB
O (435)operating lease 经营租赁 YA/H;707l
O (436)operating statement 营业报表 EP%
M8
O (437)operation time 操作时间 Cbf,X[u
O (438)operational control 经营控制 =:0IHyB#0
O (439)operational gearing 经营杠杆 6P/9Vh j'
O (440)operating plans 经营计划 \sXmMc
O (441)opportunity cost 机会成本 zL[U;
O (442)order 定单 U`vt/#j
1
O (443)ordinary shares 普通股 sov62wuqU
O (444)out-of-date cheque 过期支票
M\$<g
O (445)over capitalization 过分资本化 B=nx8s
O (446)overhead 制造费用 \C'I l
w
O (447)overhead absorption rate 制造费用分配率 CsQ}P)
O (448)overhead cost 制造费用 @%5F^Vbd
O (449)overtrading 超过营业资金的经营 ]>]H:NEq
P (450)paid cheque 已付支票 U%SNROj
P (451)paid-up share capital 认定股本 Ov{B-zCA
P (452)parent company 母公司 [;kj,j
P (453)pareto distribution 帕累托分布 rnt$BB[g
P (454)participating preference shares 参与优先股 *^&iw$Qx3
P (455)partnership 合伙 r:S5x. P2
P (456)payable ledger 应付款项账户
,"
HpV
P (457)payback 回收期 KcMzZ!d7m
P (458)payments and receipts account 收入和支出报表 *TMM:w|1
P (459)payments withheld 保留款额 {3yws4
P (460)payroll 工资单 |Y,X=Ed
P (461)payroll analysis 工资分析 a6K$omu
P (462)percentage profit on turnover 利润对营业额比率 r%?}5"*
P (463)period cost 期间成本 ;-P:$zw9c
P (464)perpetual inventory 永续盘存 ~NJL S-
P (465)personal account 记名账户 D\i8rqU/l
P (466)PEPT 项目评审法 sjgxx7
P (467)petty cash account 备用金账户 v(WL 3[y;
P (468)petty cash voucher 备用金凭证 _d"Y6
0
P (469)physical inventory 实地盘存 tZ6v@W
P (470)planning 计划 ;kcFQed\w
P (471)planning horizon 计划时限