N (428)number of days stock 存货周转天数 O\z%6:'M
N (429)number of weeks stock 存货周转周数 23m+"
4t
O (430)objective classification 客体分类
C .Yz<?;S
O (431)obsolescence 陈旧 w\a#Bfcv
O (432)off balance sheet finance 资产负债表外筹资 0Oq1ay^
O (433)offer for sale 标价出售 f&J*(F*u
O (434)operating budget 经营预算 < XU] %}o
O (435)operating lease 经营租赁 bzTM{<]sv
O (436)operating statement 营业报表 xae7#d0
O (437)operation time 操作时间 -u(#V#}OV?
O (438)operational control 经营控制 sP#5l @
O (439)operational gearing 经营杠杆 mE1* F'0a
O (440)operating plans 经营计划 '>8N'
*
O (441)opportunity cost 机会成本 -`JY] H
O (442)order 定单 q^)(p'
X
O (443)ordinary shares 普通股 :/0
8}!_:
O (444)out-of-date cheque 过期支票 S45jY=)z
O (445)over capitalization 过分资本化 G5Nub9_*X
O (446)overhead 制造费用 Y2fs$emv
O (447)overhead absorption rate 制造费用分配率 hi%>& i*
O (448)overhead cost 制造费用 L!RLw4
O (449)overtrading 超过营业资金的经营 6\L,L &
P (450)paid cheque 已付支票 {1 mD(+pJ{
P (451)paid-up share capital 认定股本 ] N8V?.|:
P (452)parent company 母公司 8dNJZo V
P (453)pareto distribution 帕累托分布 }OZfsYPz}T
P (454)participating preference shares 参与优先股 j&r5oD;
P (455)partnership 合伙 Cq=c'(cX
P (456)payable ledger 应付款项账户 W0Vjs|/
P (457)payback 回收期 U-d&q>
_@A
P (458)payments and receipts account 收入和支出报表 Qoc-ZC"<6
P (459)payments withheld 保留款额 f
sMF46
P (460)payroll 工资单 `O F\f
P (461)payroll analysis 工资分析 Zv_<*uzKZ
P (462)percentage profit on turnover 利润对营业额比率 f#?R!pR
P (463)period cost 期间成本 DBR TZES
P (464)perpetual inventory 永续盘存 Gvw el!6
P (465)personal account 记名账户 bk|>a=o3
P (466)PEPT 项目评审法 G9]GK+@&F
P (467)petty cash account 备用金账户 !q?}[ E2
P (468)petty cash voucher 备用金凭证 gw-l] @;1
P (469)physical inventory 实地盘存 .*+ &>m7
P (470)planning 计划 &F)l vtt|
P (471)planning horizon 计划时限
