N (428)number of days stock 存货周转天数 S
1Ji\
N (429)number of weeks stock 存货周转周数 v#IZSBvuQK
O (430)objective classification 客体分类 H
@E-=Ly
O (431)obsolescence 陈旧 / dn]`Ge)
O (432)off balance sheet finance 资产负债表外筹资 DNM~/Oo
O (433)offer for sale 标价出售 Sag\wKV8
O (434)operating budget 经营预算 h"nv[0!)
O (435)operating lease 经营租赁 zwHTt
E
O (436)operating statement 营业报表 :TWHmxch
O (437)operation time 操作时间 @1[LD[<
O (438)operational control 经营控制 b}q,cm
O (439)operational gearing 经营杠杆 2,%ne (
O (440)operating plans 经营计划 Md m(xUs
O (441)opportunity cost 机会成本 K
i
@8
O (442)order 定单 2I39fZa
O (443)ordinary shares 普通股 0P5
3dF
O (444)out-of-date cheque 过期支票 G}~b
O (445)over capitalization 过分资本化 55|$Imnf
O (446)overhead 制造费用 *m]%eU(
O (447)overhead absorption rate 制造费用分配率 J.`.lQ$z
O (448)overhead cost 制造费用 mKq9mA"(E
O (449)overtrading 超过营业资金的经营 DFjkp;`1
P (450)paid cheque 已付支票 ')FNudsC
P (451)paid-up share capital 认定股本 ;6)|'3.B9
P (452)parent company 母公司 9k"nx ,"
P (453)pareto distribution 帕累托分布 ||,;07
P (454)participating preference shares 参与优先股 r*3XM{bZ/@
P (455)partnership 合伙 %BHq2~J
P (456)payable ledger 应付款项账户 m
:^,qC
P (457)payback 回收期 !!K=v7M
P (458)payments and receipts account 收入和支出报表 qx? lCz a"
P (459)payments withheld 保留款额 $S cjEG:6
P (460)payroll 工资单 cRfX
P (461)payroll analysis 工资分析 )I}G:bBa
P (462)percentage profit on turnover 利润对营业额比率 #QDV_ziE5
P (463)period cost 期间成本 %r,2ZL
Z
P (464)perpetual inventory 永续盘存 -s!PO;qm
P (465)personal account 记名账户 ,!py
n<_
P (466)PEPT 项目评审法 $1@{Zz!S
P (467)petty cash account 备用金账户 P?uKDON
P (468)petty cash voucher 备用金凭证 4-n.4j|
P (469)physical inventory 实地盘存 3 \WdA$Wx
P (470)planning 计划 %yrP: fg/
P (471)planning horizon 计划时限