N (428)number of days stock 存货周转天数 `o.DuvQ
E
N (429)number of weeks stock 存货周转周数 b* QRd
O (430)objective classification 客体分类 $E_9A
a
X
O (431)obsolescence 陈旧 Z ]1=nSv
O (432)off balance sheet finance 资产负债表外筹资 {x+"Ru~7,
O (433)offer for sale 标价出售 %|3I|'%Y
O (434)operating budget 经营预算 &!y7PW HJ
O (435)operating lease 经营租赁 7
^fpbrj
O (436)operating statement 营业报表 O%g%*9
O (437)operation time 操作时间 M%3 \]&
O (438)operational control 经营控制 Y SvZ7G(m>
O (439)operational gearing 经营杠杆 +0,{gDd+
O (440)operating plans 经营计划 Nvl fi8.
O (441)opportunity cost 机会成本 0u?{"xH{+}
O (442)order 定单 }SdI _sLe
O (443)ordinary shares 普通股 ,<^7~d{{3m
O (444)out-of-date cheque 过期支票 n>_EE w2/
O (445)over capitalization 过分资本化 =9lrPQ]w
O (446)overhead 制造费用 jL|y4
O (447)overhead absorption rate 制造费用分配率 &?],uHB?d
O (448)overhead cost 制造费用 \,w*K'B_Y
O (449)overtrading 超过营业资金的经营 Lqt.S|
P (450)paid cheque 已付支票 "w)Y0
Qq*z
P (451)paid-up share capital 认定股本 3
e19l!B
P (452)parent company 母公司 p m4g),s
P (453)pareto distribution 帕累托分布 S G&VZY
P (454)participating preference shares 参与优先股 aAlES< r
P (455)partnership 合伙 sg.8Sd"]7
P (456)payable ledger 应付款项账户 [|=#~(yYQ
P (457)payback 回收期 d ,Fj|}S
P (458)payments and receipts account 收入和支出报表 ' THcO*<
P (459)payments withheld 保留款额 %~V+wqu
P (460)payroll 工资单 kHO2 &"6
P (461)payroll analysis 工资分析 Wz}8O]#/.
P (462)percentage profit on turnover 利润对营业额比率 NV|[.g=lg
P (463)period cost 期间成本 ]%{.zl!
P (464)perpetual inventory 永续盘存 +s*OZ6i [
P (465)personal account 记名账户 D^?jLfW8
P (466)PEPT 项目评审法 :QndeUw
P (467)petty cash account 备用金账户 r ((2.,\Z
P (468)petty cash voucher 备用金凭证 5}4f[
P (469)physical inventory 实地盘存 .`iG} j)\
P (470)planning 计划 '`-W!g[
>
P (471)planning horizon 计划时限
