N (428)number of days stock 存货周转天数 "Q!{8 9Y
N (429)number of weeks stock 存货周转周数 /]58:euR
O (430)objective classification 客体分类 H_$f
v_
O (431)obsolescence 陈旧 97
X60<
O (432)off balance sheet finance 资产负债表外筹资 dufHd
O (433)offer for sale 标价出售 KD<`-b)7<
O (434)operating budget 经营预算 7`n8
OR4
O (435)operating lease 经营租赁 9jFDBy+
O (436)operating statement 营业报表 y,eoTmaI
O (437)operation time 操作时间 T{2//$T?
O (438)operational control 经营控制
sSb&r
O (439)operational gearing 经营杠杆 k
5< 0M'
O (440)operating plans 经营计划 Z19y5?uR
O (441)opportunity cost 机会成本 \FX3=WW
O (442)order 定单 f*f9: xUY
O (443)ordinary shares 普通股
]@
0 V
O (444)out-of-date cheque 过期支票 E )SOcM)
O (445)over capitalization 过分资本化
C_&tOt
O (446)overhead 制造费用 SaScP
O (447)overhead absorption rate 制造费用分配率 :~(^b;yhZ
O (448)overhead cost 制造费用 dz DssAHy
O (449)overtrading 超过营业资金的经营 g9`ytWmM
P (450)paid cheque 已付支票 Tdp$laPO'
P (451)paid-up share capital 认定股本 -Euy5Y
P (452)parent company 母公司 Msdwv.jM
P (453)pareto distribution 帕累托分布 LD "}$vfs
P (454)participating preference shares 参与优先股 ,*#M%Pv1t
P (455)partnership 合伙 cA^7}}?e
P (456)payable ledger 应付款项账户 7E] l=Z`x
P (457)payback 回收期 A~t7I{`
P (458)payments and receipts account 收入和支出报表 &Vm [5X
W
P (459)payments withheld 保留款额 {=Y&q~:8v
P (460)payroll 工资单 <i?-x&Q?=
P (461)payroll analysis 工资分析 nP
/$uj
P (462)percentage profit on turnover 利润对营业额比率 4 df1)<}U-
P (463)period cost 期间成本 ?^0Z(<Arz
P (464)perpetual inventory 永续盘存 |8rJqtf +&
P (465)personal account 记名账户 ,4UJ| D=J
P (466)PEPT 项目评审法 79fg%cSb
P (467)petty cash account 备用金账户 n[7zK'%Dxg
P (468)petty cash voucher 备用金凭证 6 <GWDO
P (469)physical inventory 实地盘存 ;bbEd'
P (470)planning 计划 a&PZ7!PZv
P (471)planning horizon 计划时限
