N (428)number of days stock 存货周转天数 +F/ '+
N (429)number of weeks stock 存货周转周数 zso.?`85
O (430)objective classification 客体分类 YgDgd
\
O (431)obsolescence 陈旧 S:5Nh^K
O (432)off balance sheet finance 资产负债表外筹资 }Orc;_)r
O (433)offer for sale 标价出售 06ueE\@Sg
O (434)operating budget 经营预算 ^fx9R5E$:
O (435)operating lease 经营租赁 X23TS`
O (436)operating statement 营业报表 4@bL` L)
O (437)operation time 操作时间 IOJ fv8
O (438)operational control 经营控制 >GjaA1,
O (439)operational gearing 经营杠杆 9+/<[w7
O (440)operating plans 经营计划 N(
/PJJ~
O (441)opportunity cost 机会成本 fLys$*^)^
O (442)order 定单 fEpY3od
O (443)ordinary shares 普通股 jeW0;Cz
J~
O (444)out-of-date cheque 过期支票 $$8"i+,K
O (445)over capitalization 过分资本化 MAR;
k?d
O (446)overhead 制造费用 !qcR5yk`2
O (447)overhead absorption rate 制造费用分配率 8@r+)2
O (448)overhead cost 制造费用 tf/ f-S
O (449)overtrading 超过营业资金的经营 Q!"Li
P (450)paid cheque 已付支票 D8h~?phK
P (451)paid-up share capital 认定股本 |S4yol
P (452)parent company 母公司 /,;9h
x
P (453)pareto distribution 帕累托分布 x3vz4m[
P (454)participating preference shares 参与优先股 l"MEX/
P (455)partnership 合伙 k}BNFv8
P (456)payable ledger 应付款项账户 UdY9*k
P (457)payback 回收期 J>+Dv?Ni$
P (458)payments and receipts account 收入和支出报表 nyMA%
9,B
P (459)payments withheld 保留款额 :n>h[{o%
P (460)payroll 工资单 8n'C@#{WV
P (461)payroll analysis 工资分析 "+rX*~
P (462)percentage profit on turnover 利润对营业额比率 0nl)0|?Az
P (463)period cost 期间成本 jeJGxfi i
P (464)perpetual inventory 永续盘存 =}V`O>
P (465)personal account 记名账户 }vm17`Gfy
P (466)PEPT 项目评审法 2{ptV\f]D
P (467)petty cash account 备用金账户 51rM6
BT
P (468)petty cash voucher 备用金凭证 zcA"\
P (469)physical inventory 实地盘存 OixQlAb{
P (470)planning 计划 plp).Gq
P (471)planning horizon 计划时限