N (428)number of days stock 存货周转天数 7,y sixY
N (429)number of weeks stock 存货周转周数 E4 GtJ`{X
O (430)objective classification 客体分类 Va"Q1 *"
O (431)obsolescence 陈旧 Jw)Uk< \
O (432)off balance sheet finance 资产负债表外筹资 N ?TXPY
O (433)offer for sale 标价出售 3,=97Si=
O (434)operating budget 经营预算 oW3j|V
O (435)operating lease 经营租赁 _SC{nZ[
O (436)operating statement 营业报表 oOlqlv
O (437)operation time 操作时间 GuPxN}n
5
O (438)operational control 经营控制 e me7y
O (439)operational gearing 经营杠杆 9AO`Zk{/Ez
O (440)operating plans 经营计划 HjAhz
O (441)opportunity cost 机会成本 +Kw:z ?
O (442)order 定单 ]1h W/ !
O (443)ordinary shares 普通股 ,c<&)6FU]
O (444)out-of-date cheque 过期支票 vg[A/$gLM
O (445)over capitalization 过分资本化 @&#k[ 'c
O (446)overhead 制造费用 GX?R# cf
O (447)overhead absorption rate 制造费用分配率 L& ucTc =
O (448)overhead cost 制造费用 hkB/
OJ
O (449)overtrading 超过营业资金的经营 oJb${ k<3
P (450)paid cheque 已付支票 S-l<+O1fy
P (451)paid-up share capital 认定股本 ^)oBa=jL4
P (452)parent company 母公司 ' c7C*6;a
P (453)pareto distribution 帕累托分布 =j XBF.
P (454)participating preference shares 参与优先股 4zyN>f|
P (455)partnership 合伙 vq O d`_)
P (456)payable ledger 应付款项账户 LK\L}<;1V
P (457)payback 回收期 Htl2CcZ
P (458)payments and receipts account 收入和支出报表 3m%o XT
P (459)payments withheld 保留款额 4eH:eCZze
P (460)payroll 工资单 x7\b-EC
P (461)payroll analysis 工资分析 nSY3 =Edx=
P (462)percentage profit on turnover 利润对营业额比率 3L}eF g,d
P (463)period cost 期间成本 )`
~"o *M
P (464)perpetual inventory 永续盘存 czNi )4x
P (465)personal account 记名账户 prtNfwJz1j
P (466)PEPT 项目评审法 yp}J+/PX}
P (467)petty cash account 备用金账户 U9"g;t+/
P (468)petty cash voucher 备用金凭证 U'~M(9uv:
P (469)physical inventory 实地盘存 !r\u,l^
P (470)planning 计划 9o%k [n
P (471)planning horizon 计划时限
