N (428)number of days stock 存货周转天数 V {C{ y5
N (429)number of weeks stock 存货周转周数 &j?+%Y1n@
O (430)objective classification 客体分类 $nqVE{ksV
O (431)obsolescence 陈旧
Y+nk:9
O (432)off balance sheet finance 资产负债表外筹资 @
D.MpM}~
O (433)offer for sale 标价出售 `R x\wfr}
O (434)operating budget 经营预算 0) ]?@"j
O (435)operating lease 经营租赁 $!7$0WbC
O (436)operating statement 营业报表 LhCwZ1
O (437)operation time 操作时间 JXQh$hs
O (438)operational control 经营控制 U(:Di]>{
O (439)operational gearing 经营杠杆 cnz+%Y N
O (440)operating plans 经营计划 Vb,'VN%
O (441)opportunity cost 机会成本 o@[oI\Vr!
O (442)order 定单 $&X-ay o
O (443)ordinary shares 普通股 KD`*[.tT
O (444)out-of-date cheque 过期支票 c&'5r OY~
O (445)over capitalization 过分资本化 '0<9+A#
O (446)overhead 制造费用 .~,=?aq^
O (447)overhead absorption rate 制造费用分配率 dLbSvK<(I
O (448)overhead cost 制造费用 s< {) X$
O (449)overtrading 超过营业资金的经营 k!py*no y
P (450)paid cheque 已付支票 Eg(.L,dj
P (451)paid-up share capital 认定股本 g4 ^3H3Pd
P (452)parent company 母公司 J d28 /X5&
P (453)pareto distribution 帕累托分布
bKt
4
P (454)participating preference shares 参与优先股 ,}/6Za
P (455)partnership 合伙 MW|R
)gt
P (456)payable ledger 应付款项账户 >Xi/ p$$7u
P (457)payback 回收期 6,~]2H'zq
P (458)payments and receipts account 收入和支出报表 9`td _qh
P (459)payments withheld 保留款额 u;9a/RI
P (460)payroll 工资单 +1nzyD_E
P (461)payroll analysis 工资分析 tE<'*o'
P (462)percentage profit on turnover 利润对营业额比率 [LM9^*sG2V
P (463)period cost 期间成本 a=
(v S
P (464)perpetual inventory 永续盘存 !3)WW)"!r
P (465)personal account 记名账户 H;MyT Vl
P (466)PEPT 项目评审法 v}TFM
P (467)petty cash account 备用金账户 t" ?)x&dS
P (468)petty cash voucher 备用金凭证 D"CU J?
P (469)physical inventory 实地盘存 ,</Kn~b
P (470)planning 计划 20/P:;
P (471)planning horizon 计划时限
