N (428)number of days stock 存货周转天数 l92 !2$]b
N (429)number of weeks stock 存货周转周数 /W? z0tk`
O (430)objective classification 客体分类 lxCX-a`@p
O (431)obsolescence 陈旧 Skr iX\p
O (432)off balance sheet finance 资产负债表外筹资 Y)5)s0}
O (433)offer for sale 标价出售 wFn@\3%l`
O (434)operating budget 经营预算 o9~h%&
O (435)operating lease 经营租赁 {4o\S
O (436)operating statement 营业报表 dqL -'
O (437)operation time 操作时间 hq]xmM?&
O (438)operational control 经营控制 <?nB,U
O (439)operational gearing 经营杠杆 rS=tcB O
O (440)operating plans 经营计划 IMw
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O (441)opportunity cost 机会成本 L;4[ k;5
O (442)order 定单 tu7+LwF7
O (443)ordinary shares 普通股 KuU3DTS85Z
O (444)out-of-date cheque 过期支票 d~vTD|
Et
O (445)over capitalization 过分资本化 nq),VPJi
O (446)overhead 制造费用 2z[r@ }3
O (447)overhead absorption rate 制造费用分配率 BQ 5_s,VM
O (448)overhead cost 制造费用 LAizx^F
O (449)overtrading 超过营业资金的经营 5>N6VeM
P (450)paid cheque 已付支票 mQmBf|Rl
P (451)paid-up share capital 认定股本 w K2yt?
P (452)parent company 母公司 <!$dp9y.
P (453)pareto distribution 帕累托分布 $hyqYp"/;
P (454)participating preference shares 参与优先股 -qs(2^
P (455)partnership 合伙 V@ LN
1|
P (456)payable ledger 应付款项账户 s+(l7xH$
P (457)payback 回收期 Zj:a-=
P (458)payments and receipts account 收入和支出报表 9*7Hoi4Ji
P (459)payments withheld 保留款额 #>MO]
P (460)payroll 工资单 AlA h
S<
P (461)payroll analysis 工资分析 -B<O_*wOj
P (462)percentage profit on turnover 利润对营业额比率 )PsN_ 42~
P (463)period cost 期间成本 `4$4bX rP'
P (464)perpetual inventory 永续盘存
7=$+k]U8
P (465)personal account 记名账户 *4r
s
P (466)PEPT 项目评审法 W\nHX I
P (467)petty cash account 备用金账户 `wP/Zp{Hy
P (468)petty cash voucher 备用金凭证 M@',3
P (469)physical inventory 实地盘存 "
whO}
P (470)planning 计划 ./7&_9| <
P (471)planning horizon 计划时限
