N (428)number of days stock 存货周转天数 Sb"2I m >
N (429)number of weeks stock 存货周转周数 |C-y}iQ:6~
O (430)objective classification 客体分类 bkv/I{C>?
O (431)obsolescence 陈旧 u{C)qb5Pu
O (432)off balance sheet finance 资产负债表外筹资 \< 65??P
O (433)offer for sale 标价出售 'mV:@].le
O (434)operating budget 经营预算 6
= >G#
O (435)operating lease 经营租赁 2 P }bG>M
O (436)operating statement 营业报表 T.Zz;2 I
O (437)operation time 操作时间 -!dQ)UEP
O (438)operational control 经营控制 %z)EO9vtr
O (439)operational gearing 经营杠杆 |63Y
>U"
O (440)operating plans 经营计划 Lb~\Y n'z
O (441)opportunity cost 机会成本 |uUuF m
O (442)order 定单 9g@
NcJ]
O (443)ordinary shares 普通股 buY D l
O (444)out-of-date cheque 过期支票 8 hB.fau
O (445)over capitalization 过分资本化 kk_zVrQ<
O (446)overhead 制造费用 qgexb\x\4
O (447)overhead absorption rate 制造费用分配率 > oY^Gx
O (448)overhead cost 制造费用 o# {#r@,i
O (449)overtrading 超过营业资金的经营 ;`j U _
P (450)paid cheque 已付支票
GX38~pq
P (451)paid-up share capital 认定股本 8/q*o>[?
P (452)parent company 母公司 ^H=o3#P~L
P (453)pareto distribution 帕累托分布 s[V `e2O
P (454)participating preference shares 参与优先股 gCV
rC
P (455)partnership 合伙 L@A9{,9Pl
P (456)payable ledger 应付款项账户 O/9fuEF
P (457)payback 回收期 $u5.!{Wq?
P (458)payments and receipts account 收入和支出报表 /'&v4C^y>
P (459)payments withheld 保留款额 h48 bb.p2
P (460)payroll 工资单 yq6LH
P (461)payroll analysis 工资分析
PqfVX8/q0
P (462)percentage profit on turnover 利润对营业额比率 Sx&mv.?X
P (463)period cost 期间成本 zoXuFg
P (464)perpetual inventory 永续盘存 3B# !2|
P (465)personal account 记名账户 p
qfT\Kb>
P (466)PEPT 项目评审法 fsI`DjKi)
P (467)petty cash account 备用金账户 -$R5
P (468)petty cash voucher 备用金凭证 Z;J`5=TS
P (469)physical inventory 实地盘存 viV-e$s`.
P (470)planning 计划 Pd],}/ZG-
P (471)planning horizon 计划时限
