N (428)number of days stock 存货周转天数 2f:Eof(B
N (429)number of weeks stock 存货周转周数 SWQ5 fcPu
O (430)objective classification 客体分类 PBxCx3a{
O (431)obsolescence 陈旧 ->O2I ?
O (432)off balance sheet finance 资产负债表外筹资 Q7$.LEioN
O (433)offer for sale 标价出售 I8<,U!$
O (434)operating budget 经营预算 ;3: q?&
O (435)operating lease 经营租赁 `v}%33$hA
O (436)operating statement 营业报表 %1O [i4s:-
O (437)operation time 操作时间 {R 61cD,n
O (438)operational control 经营控制 }_;!hdY q
O (439)operational gearing 经营杠杆 $dzy%lle
O (440)operating plans 经营计划 ;._7jF
j.
O (441)opportunity cost 机会成本 )\be2^p
O (442)order 定单 \ZhfgE8{%
O (443)ordinary shares 普通股 O :"*q&;J
O (444)out-of-date cheque 过期支票 m -
DsY
O (445)over capitalization 过分资本化 'XofD}dm
O (446)overhead 制造费用 9Xl5@%uz?z
O (447)overhead absorption rate 制造费用分配率 _~tEw.fM5
O (448)overhead cost 制造费用 !]fQ+ *X0g
O (449)overtrading 超过营业资金的经营 9D}/\jM
P (450)paid cheque 已付支票 DUe& r,(4O
P (451)paid-up share capital 认定股本 t" 7yNs(I
P (452)parent company 母公司 rBTeb0i?
P (453)pareto distribution 帕累托分布 6,LubZFD
P (454)participating preference shares 参与优先股 YJ/zU52JK~
P (455)partnership 合伙 QgD g}\P
P (456)payable ledger 应付款项账户 iNW o"=J
P (457)payback 回收期 UybW26C;aU
P (458)payments and receipts account 收入和支出报表 3g~^[&|i
P (459)payments withheld 保留款额 .OqSch
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P (460)payroll 工资单 M=*bh5t%]
P (461)payroll analysis 工资分析 ~ $ f; U
P (462)percentage profit on turnover 利润对营业额比率 RJH,
P (463)period cost 期间成本 U
uM$~qf/K
P (464)perpetual inventory 永续盘存 bb`' :3%
P (465)personal account 记名账户 Cb@3M"1:
P (466)PEPT 项目评审法 <~X >[PK<
P (467)petty cash account 备用金账户 #gaQaUjR
P (468)petty cash voucher 备用金凭证 ^/ =#U Q*k
P (469)physical inventory 实地盘存 `^Eae
P (470)planning 计划 ls `,EFF
P (471)planning horizon 计划时限
