N (428)number of days stock 存货周转天数 VD- 2{em
N (429)number of weeks stock 存货周转周数 3qB ZzM
O*
O (430)objective classification 客体分类 L\y>WR%s
O (431)obsolescence 陈旧 t"]~e "
O (432)off balance sheet finance 资产负债表外筹资 9UeK}Rl^n
O (433)offer for sale 标价出售 9Sk?tl
O (434)operating budget 经营预算 [";<YR7iRN
O (435)operating lease 经营租赁 u7kw/_f
O (436)operating statement 营业报表 G9P)Y#WB
O (437)operation time 操作时间 FT.;}!"l
O (438)operational control 经营控制 m\?H
< o0
O (439)operational gearing 经营杠杆 Irnfr\l.
O (440)operating plans 经营计划 :,BKB*a\
O (441)opportunity cost 机会成本 x1{gw 5:
O (442)order 定单 \t
04 -
O (443)ordinary shares 普通股 ZdY)&LJ
O (444)out-of-date cheque 过期支票 L/n? 1'he
O (445)over capitalization 过分资本化 x"QZ}28(t
O (446)overhead 制造费用 &ZUV=q%g9n
O (447)overhead absorption rate 制造费用分配率 Ff @Cs0R
O (448)overhead cost 制造费用 ?\NWK p
O (449)overtrading 超过营业资金的经营 $C8nPl' 7
P (450)paid cheque 已付支票 )I`Ma6bX
P (451)paid-up share capital 认定股本 ',P E25Z
P (452)parent company 母公司 &p#$}tm
P (453)pareto distribution 帕累托分布 smN |r
P (454)participating preference shares 参与优先股 .#ASo!O5q
P (455)partnership 合伙 ,wE cRN w
P (456)payable ledger 应付款项账户 E/_I$<,_y
P (457)payback 回收期 CDTM<0`%
P (458)payments and receipts account 收入和支出报表 >|@ i8?|E
P (459)payments withheld 保留款额 wc#E:GJcK
P (460)payroll 工资单 N9A#@c0O
P (461)payroll analysis 工资分析 26Jb{ o9Z<
P (462)percentage profit on turnover 利润对营业额比率 _M;M-hk/
P (463)period cost 期间成本 HRxA0y=
P (464)perpetual inventory 永续盘存
~E tW B
P (465)personal account 记名账户 \ tx4bV#
P (466)PEPT 项目评审法 Vy7o}z`
P (467)petty cash account 备用金账户 5x:dhkW
P (468)petty cash voucher 备用金凭证 ;5 Jz rbtL
P (469)physical inventory 实地盘存 :v>Nz7SB
P (470)planning 计划 j6_tFJT
P (471)planning horizon 计划时限
