N (428)number of days stock 存货周转天数 :Dw;RcZQ
N (429)number of weeks stock 存货周转周数 7f~DD8 R
O (430)objective classification 客体分类 _T<ney}Y<
O (431)obsolescence 陈旧 +TfMj1Zx
O (432)off balance sheet finance 资产负债表外筹资 lKxv
SyD
O (433)offer for sale 标价出售 jr vhTej
O (434)operating budget 经营预算 &l-g3l[
O (435)operating lease 经营租赁 rKP"
|+^
O (436)operating statement 营业报表 #$e
~ o}(r
O (437)operation time 操作时间 7a- > "W
O (438)operational control 经营控制 *< OWd'LI
O (439)operational gearing 经营杠杆 t>
-cTQm
O (440)operating plans 经营计划 v$owG-_><
O (441)opportunity cost 机会成本 +g@@|&B
O (442)order 定单 WB"$NYB
O (443)ordinary shares 普通股 mv)M9c,`
O (444)out-of-date cheque 过期支票 b'St14_
O (445)over capitalization 过分资本化 n)8bkcZCp+
O (446)overhead 制造费用 GL.&
g{$#+
O (447)overhead absorption rate 制造费用分配率 U]@t\T3W
O (448)overhead cost 制造费用 X CDHd
?Ld
O (449)overtrading 超过营业资金的经营 d]}
7]
P (450)paid cheque 已付支票 Gg{@]9
P (451)paid-up share capital 认定股本 (IAl$IP63s
P (452)parent company 母公司 7E%ehM6Y
P (453)pareto distribution 帕累托分布 8L|rj4z<#
P (454)participating preference shares 参与优先股 cSnm \f
P (455)partnership 合伙 =5+M]y
E<
P (456)payable ledger 应付款项账户 Gmc xN<
P (457)payback 回收期 lva]jh2
P (458)payments and receipts account 收入和支出报表 @ R9
P (459)payments withheld 保留款额 1x V~EX
P (460)payroll 工资单 #z6RzZ
u
P (461)payroll analysis 工资分析 UFyG
p>/06
P (462)percentage profit on turnover 利润对营业额比率 L>).o%(R
P (463)period cost 期间成本 Go^W\y
P (464)perpetual inventory 永续盘存 aGr(djD
P (465)personal account 记名账户 a+{YTR>0m
P (466)PEPT 项目评审法 Z >7Oez>
P (467)petty cash account 备用金账户 w-H gC
P (468)petty cash voucher 备用金凭证 lmz{,O
P (469)physical inventory 实地盘存 q}M^i7IE
P (470)planning 计划 `i9W
nPRt
P (471)planning horizon 计划时限
