N (428)number of days stock 存货周转天数 $2A%y 14
N (429)number of weeks stock 存货周转周数 C8}ujC
O (430)objective classification 客体分类 ,}2M'DSWa
O (431)obsolescence 陈旧 b7E= u0
O (432)off balance sheet finance 资产负债表外筹资 J_
?;On5
O (433)offer for sale 标价出售 0 t*JP
O (434)operating budget 经营预算 BEP
eK
O (435)operating lease 经营租赁 L7el5Q!Y=
O (436)operating statement 营业报表 WEFYV=I\
O (437)operation time 操作时间 oZH sCQ %
O (438)operational control 经营控制 *>n< 7T0
O (439)operational gearing 经营杠杆 3;Kv9i<~LE
O (440)operating plans 经营计划 (NyS2
`
O (441)opportunity cost 机会成本 3+u11'0=t
O (442)order 定单 [?r`8K2!,
O (443)ordinary shares 普通股 K%P$#a
O (444)out-of-date cheque 过期支票 j +\I4oFN
O (445)over capitalization 过分资本化 PaP47>(
O (446)overhead 制造费用 |y)R lb# d
O (447)overhead absorption rate 制造费用分配率 {'l^{"GO"
O (448)overhead cost 制造费用 ` :eXXE
O (449)overtrading 超过营业资金的经营 }o0R`15dA
P (450)paid cheque 已付支票 hC4##pAa
P (451)paid-up share capital 认定股本 vQ2kL`@
P (452)parent company 母公司 G4{ zt3{
P (453)pareto distribution 帕累托分布 4`)`%R $
P (454)participating preference shares 参与优先股 KFCrJ )
P (455)partnership 合伙 t%Vc1H2}
P (456)payable ledger 应付款项账户 |GM?4'2M.
P (457)payback 回收期 8G;
t[9
P (458)payments and receipts account 收入和支出报表 ;|
##~Y.9
P (459)payments withheld 保留款额 cod_ _.
P (460)payroll 工资单
ZE.nB- H
P (461)payroll analysis 工资分析 xgn@1.}G
P (462)percentage profit on turnover 利润对营业额比率 kzny4v[y
P (463)period cost 期间成本 1q0DOf]!T
P (464)perpetual inventory 永续盘存 A6v02WG_1T
P (465)personal account 记名账户 ?M. n 9|}y
P (466)PEPT 项目评审法 cq >{
P (467)petty cash account 备用金账户 !*HH5qh6
P (468)petty cash voucher 备用金凭证 R$X1Q/#md
P (469)physical inventory 实地盘存 0 %+S@_|
P (470)planning 计划 %W
~Kx_
P (471)planning horizon 计划时限
