N (428)number of days stock 存货周转天数 z-;yDB:~t
N (429)number of weeks stock 存货周转周数 q]OgT4ly
O (430)objective classification 客体分类 G|)fZQ1nS
O (431)obsolescence 陈旧 % e1`wMa
O (432)off balance sheet finance 资产负债表外筹资 I_On0@%T5b
O (433)offer for sale 标价出售 !l~3K(&4
O (434)operating budget 经营预算 R1 C2d +L
O (435)operating lease 经营租赁 GE |P )VO
O (436)operating statement 营业报表 HOlMj!.
O (437)operation time 操作时间 vff`Xh>k (
O (438)operational control 经营控制 onF?;>[
O (439)operational gearing 经营杠杆 y\}<N6
O (440)operating plans 经营计划 #5mnSky+s
O (441)opportunity cost 机会成本 ~ ]^<* R
O (442)order 定单 :1e'22[=.
O (443)ordinary shares 普通股 |n\(I$
O (444)out-of-date cheque 过期支票 cT3 s{k
O (445)over capitalization 过分资本化 f<P>IE
O (446)overhead 制造费用 Tg/r V5@ka
O (447)overhead absorption rate 制造费用分配率 -0Q^k\X-
O (448)overhead cost 制造费用 xI^nA2 g
O (449)overtrading 超过营业资金的经营 ,[)f-FmcU
P (450)paid cheque 已付支票 y jY}o
P (451)paid-up share capital 认定股本 5vj tF4}7!
P (452)parent company 母公司 JsbH'l
P (453)pareto distribution 帕累托分布 MI*@^{G
P (454)participating preference shares 参与优先股 e% .|PZ)
P (455)partnership 合伙 G,A;`:/
P (456)payable ledger 应付款项账户 E /uKzzD9
P (457)payback 回收期 8u bb~ B;
P (458)payments and receipts account 收入和支出报表 2 [yfo8H
P (459)payments withheld 保留款额 ~VaO,8&+L
P (460)payroll 工资单 O
- N>
X
P (461)payroll analysis 工资分析 'EsdYx5C
P (462)percentage profit on turnover 利润对营业额比率 hwdZP=X
P (463)period cost 期间成本 E>w| i
P (464)perpetual inventory 永续盘存 =B tmi
P (465)personal account 记名账户 cO/.(KBF
P (466)PEPT 项目评审法 %XK<[BF
P (467)petty cash account 备用金账户 0O7VM )[
P (468)petty cash voucher 备用金凭证 s+E-M=d0e
P (469)physical inventory 实地盘存 !UW{xHu
P (470)planning 计划 qjV hBu7A
P (471)planning horizon 计划时限
