N (428)number of days stock 存货周转天数 K*9~ g('
N (429)number of weeks stock 存货周转周数 U%V4@iz~\m
O (430)objective classification 客体分类 $i;m9_16
O (431)obsolescence 陈旧 Ge^(Ag}vE
O (432)off balance sheet finance 资产负债表外筹资 8z)J rO}
O (433)offer for sale 标价出售 32z2c:G
O (434)operating budget 经营预算 GAU7w"sE
O (435)operating lease 经营租赁 j^6,V\;l
O (436)operating statement 营业报表 (MzThGJK_
O (437)operation time 操作时间 /C6$B)w_*{
O (438)operational control 经营控制 vB Vg/
O (439)operational gearing 经营杠杆 Z
t
;u8O
O (440)operating plans 经营计划 z*e`2n#\
O (441)opportunity cost 机会成本 `;)op3A'
O (442)order 定单 RXw }Tb/D8
O (443)ordinary shares 普通股
W4& Itj
O (444)out-of-date cheque 过期支票 .kc{)d*0K
O (445)over capitalization 过分资本化 4WXr~
?Vq9
O (446)overhead 制造费用 q _86nvB<
O (447)overhead absorption rate 制造费用分配率 '4)4* 3z,
O (448)overhead cost 制造费用
]6;G#
O (449)overtrading 超过营业资金的经营 %(A@ =0r#
P (450)paid cheque 已付支票 MmH(d p+
P (451)paid-up share capital 认定股本 _jM+;=f
P (452)parent company 母公司 avy@)iO7
P (453)pareto distribution 帕累托分布 >=K~*$&>
P (454)participating preference shares 参与优先股 7;@o]9 W
P (455)partnership 合伙 EYR%u'&7'
P (456)payable ledger 应付款项账户 O &}`R5Y;
P (457)payback 回收期 Q5 =
P (458)payments and receipts account 收入和支出报表 ![ @i+hl
P (459)payments withheld 保留款额 %TYe]^/'y
P (460)payroll 工资单 b&P2VqYgl
P (461)payroll analysis 工资分析 C:
ntr=3J
P (462)percentage profit on turnover 利润对营业额比率 8d[!"lL
P (463)period cost 期间成本 ;nw}x4Y[
P (464)perpetual inventory 永续盘存 K`8$+JDP+
P (465)personal account 记名账户 u85?f
P (466)PEPT 项目评审法 HE@P<
P (467)petty cash account 备用金账户 $g '4'
P (468)petty cash voucher 备用金凭证 C )BVsHT4
P (469)physical inventory 实地盘存 8V@\$4@b!#
P (470)planning 计划 suE#'0K
P (471)planning horizon 计划时限
