N (428)number of days stock 存货周转天数 {
c]y<q
N (429)number of weeks stock 存货周转周数 r=u>TA$
O (430)objective classification 客体分类 3]V " 9+
O (431)obsolescence 陈旧 'H97D-86/
O (432)off balance sheet finance 资产负债表外筹资 UE*M\r<
O (433)offer for sale 标价出售 G !wFG-Y}
O (434)operating budget 经营预算 6VIi
nuOW
O (435)operating lease 经营租赁 iEnDS@7
O (436)operating statement 营业报表 F (mm0:lT
O (437)operation time 操作时间 YX- G>.Pc
O (438)operational control 经营控制 rIy,gZr .U
O (439)operational gearing 经营杠杆
@<;0 h|
O (440)operating plans 经营计划 lLl^2[4k5
O (441)opportunity cost 机会成本 =`u4xa#m
O (442)order 定单 I oj
F/
O (443)ordinary shares 普通股 H htAD Y
O (444)out-of-date cheque 过期支票 rtC.!].;%
O (445)over capitalization 过分资本化 U }xRvNz
O (446)overhead 制造费用 ?9.SwIxU&
O (447)overhead absorption rate 制造费用分配率 c?IFI
O (448)overhead cost 制造费用 r6JdF!\d
O (449)overtrading 超过营业资金的经营 p "3_
u;cN
P (450)paid cheque 已付支票 )nQA) uz
P (451)paid-up share capital 认定股本 6 6!cfpM
P (452)parent company 母公司 3 l QGU
P (453)pareto distribution 帕累托分布 bZz ,'
P (454)participating preference shares 参与优先股 6Xbo:#
P (455)partnership 合伙 O6 bB CF;
P (456)payable ledger 应付款项账户 $3w a%"
P (457)payback 回收期 Xb.
WI\Eh
P (458)payments and receipts account 收入和支出报表 0escp~ \Z
P (459)payments withheld 保留款额 a}EO7tcg,
P (460)payroll 工资单 >Ta|#]{
P (461)payroll analysis 工资分析 a;8q7nC
P (462)percentage profit on turnover 利润对营业额比率
#[ipJ %
P (463)period cost 期间成本 :[A>O(
P (464)perpetual inventory 永续盘存 rK7m(
P (465)personal account 记名账户 ^1nQ Dd*
P (466)PEPT 项目评审法 z^'3f!:3
P (467)petty cash account 备用金账户 %i 6i.TF
P (468)petty cash voucher 备用金凭证 -YPUrU[)
P (469)physical inventory 实地盘存 \c (R#*0,
P (470)planning 计划 H}Z \r2
P (471)planning horizon 计划时限
