N (428)number of days stock 存货周转天数 U JG )-x
N (429)number of weeks stock 存货周转周数 <)y44x|S'
O (430)objective classification 客体分类 iorKS+w"
O (431)obsolescence 陈旧 <N"t[N70;
O (432)off balance sheet finance 资产负债表外筹资 "
6 /`
O (433)offer for sale 标价出售 lTe}[@(
O (434)operating budget 经营预算 ]T\K-;i
O (435)operating lease 经营租赁 \a+F/I$hwa
O (436)operating statement 营业报表 A0.) = q
O (437)operation time 操作时间 F\ !;}z
O (438)operational control 经营控制 Q:Q) -|,
O (439)operational gearing 经营杠杆 lJ@2N$w
O (440)operating plans 经营计划 mfOr+
O (441)opportunity cost 机会成本 M.1
b RB
O (442)order 定单 r{qM!(T
O (443)ordinary shares 普通股 DZ~w8v7V
O (444)out-of-date cheque 过期支票 B]dHMLzl
O (445)over capitalization 过分资本化 \UFno$;mA
O (446)overhead 制造费用 wVk2Fr(
O (447)overhead absorption rate 制造费用分配率 X0
&1ICZ
O (448)overhead cost 制造费用 quc?]rb
O (449)overtrading 超过营业资金的经营 ~rE U83
P (450)paid cheque 已付支票 TF 6_4t6
P (451)paid-up share capital 认定股本 x8%Q TTY
P (452)parent company 母公司 a?6
r 4u0
P (453)pareto distribution 帕累托分布
!\Jj}iX3_
P (454)participating preference shares 参与优先股 /b,+YyWi%
P (455)partnership 合伙 2|F.J G^
P (456)payable ledger 应付款项账户 Mj |)KDL
P (457)payback 回收期 F7J-@T<
P (458)payments and receipts account 收入和支出报表 |RwpIe8~
P (459)payments withheld 保留款额 (8o~ XL
P (460)payroll 工资单 g#~ jF
P (461)payroll analysis 工资分析 B9|!8V
P (462)percentage profit on turnover 利润对营业额比率 '5wa"/ ?w
P (463)period cost 期间成本 ?cr;u~-=
P (464)perpetual inventory 永续盘存 x<60=f[O2R
P (465)personal account 记名账户 F.c`0u;=
P (466)PEPT 项目评审法 Vnuz!
6.
P (467)petty cash account 备用金账户 Py\xN
P (468)petty cash voucher 备用金凭证 E&V"z^qs_
P (469)physical inventory 实地盘存 2D` @$)KL
P (470)planning 计划 BZE
Y^G
P (471)planning horizon 计划时限
