N (428)number of days stock 存货周转天数 y.J>}[\&x
N (429)number of weeks stock 存货周转周数 *d;TpwUI
O (430)objective classification 客体分类 l>b'b e 9
O (431)obsolescence 陈旧 %),u0:go
O (432)off balance sheet finance 资产负债表外筹资 lFnYQab
O (433)offer for sale 标价出售 ! 5C"`@}q>
O (434)operating budget 经营预算 3
dJ362
O (435)operating lease 经营租赁 } ` Ya;
O (436)operating statement 营业报表 u*;H$&
O (437)operation time 操作时间 NytTyk)
O (438)operational control 经营控制 n #b {
O (439)operational gearing 经营杠杆 k]5tU\;Yw
O (440)operating plans 经营计划 Fd\uTxykp
O (441)opportunity cost 机会成本 |xcC'1WU
O (442)order 定单 GT6i9*tb #
O (443)ordinary shares 普通股 D@gC(&U/6
O (444)out-of-date cheque 过期支票 05T?c{ ;
O (445)over capitalization 过分资本化 vm_]X{80;
O (446)overhead 制造费用 1xd 6p
O (447)overhead absorption rate 制造费用分配率 t#|R"Q #
O (448)overhead cost 制造费用 Ca5#'3Eh
O (449)overtrading 超过营业资金的经营 qb=2J5su
P (450)paid cheque 已付支票 (,#m
+
P (451)paid-up share capital 认定股本 jIT|Kk&]
P (452)parent company 母公司 )Bn
}|6`
P (453)pareto distribution 帕累托分布 c{I]!y^!
P (454)participating preference shares 参与优先股 X 5[vQ3^
P (455)partnership 合伙 4Ii 5
V
c
P (456)payable ledger 应付款项账户 `| ?<KF164
P (457)payback 回收期 8`urkEI^r
P (458)payments and receipts account 收入和支出报表 W1X3ArP]m8
P (459)payments withheld 保留款额 7;AK=;
P (460)payroll 工资单 ||QK)$"
P (461)payroll analysis 工资分析 [YULvWAJ
P (462)percentage profit on turnover 利润对营业额比率 # euG$(
P (463)period cost 期间成本 ~LpkA`Hn!
P (464)perpetual inventory 永续盘存 h`\ $8 oV
P (465)personal account 记名账户 = NZgbl
P (466)PEPT 项目评审法 V&:x+swt
P (467)petty cash account 备用金账户 4~h 0/H"
P (468)petty cash voucher 备用金凭证 tm.60udbo
P (469)physical inventory 实地盘存
mu{C>w_Rz
P (470)planning 计划 j Db\4QyC
P (471)planning horizon 计划时限
