N (428)number of days stock 存货周转天数 y
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N (429)number of weeks stock 存货周转周数 BoST?"&}'
O (430)objective classification 客体分类 \ q3ui }-9
O (431)obsolescence 陈旧 $rTb'8
O (432)off balance sheet finance 资产负债表外筹资 AJE$Z0{q
O (433)offer for sale 标价出售 H?!DcUg CC
O (434)operating budget 经营预算 QleVW
O (435)operating lease 经营租赁 |i #06jIq
O (436)operating statement 营业报表 ]T)<@bmL
O (437)operation time 操作时间 t72rCq QC
O (438)operational control 经营控制 +S[3HX7H
O (439)operational gearing 经营杠杆 1e7I2g
O (440)operating plans 经营计划 F_m'
9KX4E
O (441)opportunity cost 机会成本 e $2P/6k>
O (442)order 定单 `34{/ }w
O (443)ordinary shares 普通股 sHMO9{[7H
O (444)out-of-date cheque 过期支票 KV$4}{
O (445)over capitalization 过分资本化 Jp%5qBS^
O (446)overhead 制造费用 ^sFO
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O (447)overhead absorption rate 制造费用分配率 MB $aN':
O (448)overhead cost 制造费用 gu%i|-}
O (449)overtrading 超过营业资金的经营 Sk 1t~
P (450)paid cheque 已付支票 k<CbI
V
P (451)paid-up share capital 认定股本 : =TIq
P (452)parent company 母公司 U8y?S]}vo
P (453)pareto distribution 帕累托分布 Jj\lF*B
P (454)participating preference shares 参与优先股 p\F%Nj,
P (455)partnership 合伙 GBWL0'COV
P (456)payable ledger 应付款项账户 s;=C&N5g
P (457)payback 回收期 B f]Bi~w<
P (458)payments and receipts account 收入和支出报表 __FEdO
P (459)payments withheld 保留款额 NdSuOkwwt
P (460)payroll 工资单 #p55/54ZI
P (461)payroll analysis 工资分析 -zn_d]NV
P (462)percentage profit on turnover 利润对营业额比率 deV
n Au =
P (463)period cost 期间成本 3fB]uq+eD%
P (464)perpetual inventory 永续盘存 ;^0 rY )&
P (465)personal account 记名账户 ; :q
P (466)PEPT 项目评审法 @2a!T03
P (467)petty cash account 备用金账户 V>,=%r4f
P (468)petty cash voucher 备用金凭证 EwU)(U K
P (469)physical inventory 实地盘存 P\<:.8@$S
P (470)planning 计划 3)6 - S
P (471)planning horizon 计划时限
