N (428)number of days stock 存货周转天数 %:t! u&:q
N (429)number of weeks stock 存货周转周数 (1
(~r"4I
O (430)objective classification 客体分类 DQ<4`wE M
O (431)obsolescence 陈旧 L+N\B@ 0-
O (432)off balance sheet finance 资产负债表外筹资 r3 qKT
O (433)offer for sale 标价出售 GXG 7P,p,
O (434)operating budget 经营预算 9 HB+4q[
O (435)operating lease 经营租赁 ~y{_NgMo
O (436)operating statement 营业报表 fqjBor}
O (437)operation time 操作时间 1oe,>\\
O (438)operational control 经营控制 |M`'
O (439)operational gearing 经营杠杆 AXF
1{
O (440)operating plans 经营计划 4O<sE@X
O (441)opportunity cost 机会成本 {7jl) x3 l
O (442)order 定单 zZ6m`]{B9?
O (443)ordinary shares 普通股 LTx P@pr
O (444)out-of-date cheque 过期支票 {xx}xib3
O (445)over capitalization 过分资本化 EQN)y27poW
O (446)overhead 制造费用 oqAO@<dL!
O (447)overhead absorption rate 制造费用分配率 4C/G &w&
O (448)overhead cost 制造费用 ?r 0rY?
O (449)overtrading 超过营业资金的经营 T*:w1*:
P (450)paid cheque 已付支票 3\2%i 6W6
P (451)paid-up share capital 认定股本 ~UJ.A<>Fh
P (452)parent company 母公司 ~7 `,}) d
P (453)pareto distribution 帕累托分布 "AU.Eh"-1
P (454)participating preference shares 参与优先股 rY 6x):sC
P (455)partnership 合伙 v4< W57oH
P (456)payable ledger 应付款项账户 !(
>U3N
P (457)payback 回收期 }4N'as/ZO
P (458)payments and receipts account 收入和支出报表 To}eJ$8*5
P (459)payments withheld 保留款额 Mgr?D
P (460)payroll 工资单 9}%$j
P (461)payroll analysis 工资分析 :.4O
Hp1
P (462)percentage profit on turnover 利润对营业额比率
QEg[
P (463)period cost 期间成本 q>Di|5<y
P (464)perpetual inventory 永续盘存 *?BY+0
P (465)personal account 记名账户 ]!ox2m_U
P (466)PEPT 项目评审法 "I66 @d?
P (467)petty cash account 备用金账户 <pfl>Uf
P (468)petty cash voucher 备用金凭证 u$ yXuFj/
P (469)physical inventory 实地盘存 U$m DAi$
P (470)planning 计划 1aQm r=,
P (471)planning horizon 计划时限
