N (428)number of days stock 存货周转天数 nP$Ky1y G
N (429)number of weeks stock 存货周转周数 Yvw(t j5_5
O (430)objective classification 客体分类 EE&K0<?T|:
O (431)obsolescence 陈旧 [%y';`( x
O (432)off balance sheet finance 资产负债表外筹资 snE8 K}4
O (433)offer for sale 标价出售 {6|38$Rl
O (434)operating budget 经营预算 Cjm`|~&e+
O (435)operating lease 经营租赁 ;=) k<6
O (436)operating statement 营业报表 Dp, L/1GQ8
O (437)operation time 操作时间 !/'t5~x[
O (438)operational control 经营控制 ,<(}|go
O (439)operational gearing 经营杠杆 qe V fE_<
O (440)operating plans 经营计划 4;e5H_}Oo
O (441)opportunity cost 机会成本 e$<0
7Oc
O (442)order 定单 ^a0um/+M}
O (443)ordinary shares 普通股 :
~&~y-14
O (444)out-of-date cheque 过期支票 `i3NG1
v0
O (445)over capitalization 过分资本化 DE}K~}sbd
O (446)overhead 制造费用 nv*FT
O (447)overhead absorption rate 制造费用分配率 B KCA <
O (448)overhead cost 制造费用 AifWf2$S
O (449)overtrading 超过营业资金的经营 yj 3cyLXw
P (450)paid cheque 已付支票 HSjlD{R
P (451)paid-up share capital 认定股本 aH )}/n
P (452)parent company 母公司 :%t U'w
P (453)pareto distribution 帕累托分布 >)f
i^
P (454)participating preference shares 参与优先股 ##,a0s ^
P (455)partnership 合伙 (y=C_wvqZ
P (456)payable ledger 应付款项账户 Y2N >HK0
P (457)payback 回收期 _<n~ n]%
P (458)payments and receipts account 收入和支出报表 >?2M
}TV3
P (459)payments withheld 保留款额 ysQ_[
]/
P (460)payroll 工资单 hgYZOwQ
P (461)payroll analysis 工资分析 dyz2.ZY~2
P (462)percentage profit on turnover 利润对营业额比率 @Q)OGjaq
P (463)period cost 期间成本 u_w#g
jiC
P (464)perpetual inventory 永续盘存 w1Nm&}V
P (465)personal account 记名账户 K
-nF lPm\
P (466)PEPT 项目评审法 pnl{&<$C%C
P (467)petty cash account 备用金账户 !`Fxa4i>
P (468)petty cash voucher 备用金凭证 ]
l_\71
P (469)physical inventory 实地盘存 |7'df &CA
P (470)planning 计划 Y qhAZp<
P (471)planning horizon 计划时限
