N (428)number of days stock 存货周转天数 Dk. 9&9mz
N (429)number of weeks stock 存货周转周数 vVvt
]h
O (430)objective classification 客体分类 n?ZH2dI \0
O (431)obsolescence 陈旧 VNh,pQ(
O (432)off balance sheet finance 资产负债表外筹资 =G3J.S*Riy
O (433)offer for sale 标价出售 MX< ($M
O (434)operating budget 经营预算 k%4A::=
O (435)operating lease 经营租赁 v"?PhO/{=
O (436)operating statement 营业报表 D;# Yn M3
O (437)operation time 操作时间 $dWl A<u
O (438)operational control 经营控制 1x<rh\oo
O (439)operational gearing 经营杠杆 WRU@i;l
O (440)operating plans 经营计划 Ar{=gENn
O (441)opportunity cost 机会成本 zI*/u)48
O (442)order 定单 ~Hs]} Xo
O (443)ordinary shares 普通股 I!
eSJTN
O (444)out-of-date cheque 过期支票 ]mGsNQ ].H
O (445)over capitalization 过分资本化 =Q8^@i4[&D
O (446)overhead 制造费用 G5e Ls
O (447)overhead absorption rate 制造费用分配率 1Qc(<gM
O (448)overhead cost 制造费用 H)}1xQ{3F
O (449)overtrading 超过营业资金的经营 ,Elg
a}7u
P (450)paid cheque 已付支票 -QNMB4
P (451)paid-up share capital 认定股本 m3v* ,~
P (452)parent company 母公司 u=UM^C!
P (453)pareto distribution 帕累托分布 2| _Jup
P (454)participating preference shares 参与优先股 |LGNoP}SA
P (455)partnership 合伙 k:uuJ|
P (456)payable ledger 应付款项账户 p?gLW /n
P (457)payback 回收期 %A[p!U
P (458)payments and receipts account 收入和支出报表 bz,cfc
;?$
P (459)payments withheld 保留款额 Iy 8E$B;
P (460)payroll 工资单 g>oYEFFJ
P (461)payroll analysis 工资分析 N55=&-p
P (462)percentage profit on turnover 利润对营业额比率 b42pLbpe'E
P (463)period cost 期间成本 .$x[!fuuR&
P (464)perpetual inventory 永续盘存 YKS'#F2
P (465)personal account 记名账户 5FR#_}k]_F
P (466)PEPT 项目评审法 {&j{V-}f
P (467)petty cash account 备用金账户 M6d w~0e
P (468)petty cash voucher 备用金凭证 zSM7 x
P (469)physical inventory 实地盘存 r.G/f{=<@
P (470)planning 计划 YQ`#C #Wb
P (471)planning horizon 计划时限
