N (428)number of days stock 存货周转天数 8 IQtz2
N (429)number of weeks stock 存货周转周数 kOwMs<1J
O (430)objective classification 客体分类 =T?}N t
O (431)obsolescence 陈旧 YY((#"o;l
O (432)off balance sheet finance 资产负债表外筹资 #6v27:XK
O (433)offer for sale 标价出售 {Azn&|%. t
O (434)operating budget 经营预算 BR`ygrfe
O (435)operating lease 经营租赁 <x pph
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O (436)operating statement 营业报表 e}Vw!w
O (437)operation time 操作时间 ^2D1`,| N
O (438)operational control 经营控制 * |.0Myjo
O (439)operational gearing 经营杠杆 &)wiKh "$
O (440)operating plans 经营计划 nQX+pkJ
O (441)opportunity cost 机会成本 g#]" hn
O (442)order 定单 5 |0,X<&
O (443)ordinary shares 普通股 u7%D6W~m0
O (444)out-of-date cheque 过期支票 _9 .(a
O (445)over capitalization 过分资本化 4rT*t W"U
O (446)overhead 制造费用 8 `>h}Q$
O (447)overhead absorption rate 制造费用分配率 C@ZK~Y_g
O (448)overhead cost 制造费用 )>
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O (449)overtrading 超过营业资金的经营 ^ |~ml Y@w
P (450)paid cheque 已付支票 $
i)bq6
P (451)paid-up share capital 认定股本 S_ MyoXV
P (452)parent company 母公司
e~%
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P (453)pareto distribution 帕累托分布 -&x2&WE'
P (454)participating preference shares 参与优先股 }U ~6^2 .,
P (455)partnership 合伙 mYN7kYR}<`
P (456)payable ledger 应付款项账户 ok^d@zI
P (457)payback 回收期 u- D dq~;|
P (458)payments and receipts account 收入和支出报表 T3UMCqc=
P (459)payments withheld 保留款额 H`bSYjgM!
P (460)payroll 工资单 xJ^ >pg8
P (461)payroll analysis 工资分析 `pf4X/Py
P (462)percentage profit on turnover 利润对营业额比率 k(>h^
P (463)period cost 期间成本 ,[S+T.Cu
P (464)perpetual inventory 永续盘存 3`d}~v {
P (465)personal account 记名账户
Y?CCD4"qn
P (466)PEPT 项目评审法 y
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P (467)petty cash account 备用金账户 ^'CPM6J
P (468)petty cash voucher 备用金凭证 LZJA4 ?C
P (469)physical inventory 实地盘存 Ds #/
P (470)planning 计划 4a0:2 kIKa
P (471)planning horizon 计划时限
