N (428)number of days stock 存货周转天数 jw]IpGTt
N (429)number of weeks stock 存货周转周数 4;w# mzd
O (430)objective classification 客体分类 + >v{#A_u
O (431)obsolescence 陈旧 87nsWBe
O (432)off balance sheet finance 资产负债表外筹资 dRTpGz
O (433)offer for sale 标价出售 b; I!Cy D
O (434)operating budget 经营预算 S HC VjI6
O (435)operating lease 经营租赁 ^9kdd[
O (436)operating statement 营业报表 <zu)=W'R]
O (437)operation time 操作时间 BimM)4g
O (438)operational control 经营控制 _j<,qi
O (439)operational gearing 经营杠杆 BCH I@a
O (440)operating plans 经营计划 Rh7=,= u
O (441)opportunity cost 机会成本 >2)!w
O (442)order 定单 I3?:KVa
O (443)ordinary shares 普通股 Os1y8ui
O (444)out-of-date cheque 过期支票 5?|PC.
O (445)over capitalization 过分资本化 $Vm J[EF1
O (446)overhead 制造费用 W/;qMP1"-
O (447)overhead absorption rate 制造费用分配率
p|w;StL y
O (448)overhead cost 制造费用 i)e)FhEY6
O (449)overtrading 超过营业资金的经营 ?/ s=E+
P (450)paid cheque 已付支票 # /pZ#ny
P (451)paid-up share capital 认定股本 Q&9& )8-
P (452)parent company 母公司 H
%PIE1_
P (453)pareto distribution 帕累托分布 dnTXx*I:
P (454)participating preference shares 参与优先股 &nZ.$UK<
P (455)partnership 合伙 )^'wcBod,
P (456)payable ledger 应付款项账户 fKT(.VN q5
P (457)payback 回收期 dkbKnY&
P (458)payments and receipts account 收入和支出报表 ; d
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P (459)payments withheld 保留款额 __||cQ
P (460)payroll 工资单
4HDQj]z/
P (461)payroll analysis 工资分析 qsL6*
(S(r
P (462)percentage profit on turnover 利润对营业额比率 ~9ILN~91
P (463)period cost 期间成本 r,dxW5v.
P (464)perpetual inventory 永续盘存 x9CI>l
P (465)personal account 记名账户 =;xlmn dT,
P (466)PEPT 项目评审法 ]H<C Rw
P (467)petty cash account 备用金账户
?hpk)Qu
P (468)petty cash voucher 备用金凭证 WJL,L[XC
P (469)physical inventory 实地盘存 yc
5n
P (470)planning 计划 #Ryu`b
P (471)planning horizon 计划时限
