N (428)number of days stock 存货周转天数
{)[g
N (429)number of weeks stock 存货周转周数 NizJq*V>
O (430)objective classification 客体分类 2u;fT {(
O (431)obsolescence 陈旧 Joo)GI B
O (432)off balance sheet finance 资产负债表外筹资 vAhO!5]>\
O (433)offer for sale 标价出售 CY).I`aJ
O (434)operating budget 经营预算 8}0y)aJ
O (435)operating lease 经营租赁 >]|^ Ux,WZ
O (436)operating statement 营业报表 7<Js' \Z
O (437)operation time 操作时间 yh n
$4;m
O (438)operational control 经营控制 Pk]9.e1_
O (439)operational gearing 经营杠杆 ,Y5 4(>>%
O (440)operating plans 经营计划
qmyZbo|8&
O (441)opportunity cost 机会成本 qlT:9*&g
O (442)order 定单 n2hsG.4
O (443)ordinary shares 普通股 z iGL4c0p
O (444)out-of-date cheque 过期支票 g(r'Y#U
O (445)over capitalization 过分资本化 b2f2WY |z>
O (446)overhead 制造费用 4sE=W
PKF#
O (447)overhead absorption rate 制造费用分配率
qhf/B)
O (448)overhead cost 制造费用 td$6:)
O (449)overtrading 超过营业资金的经营 )3 \rp$]1
P (450)paid cheque 已付支票 2}Plr{ s9
P (451)paid-up share capital 认定股本 1;[
<||K
P (452)parent company 母公司 <4HuV.K
P (453)pareto distribution 帕累托分布 &>4$ [m>n
P (454)participating preference shares 参与优先股 128 rl y
P (455)partnership 合伙 CrX-?$
P (456)payable ledger 应付款项账户 kRa$jD^?
P (457)payback 回收期 J
2~B<=V
P (458)payments and receipts account 收入和支出报表 I}0 -
P (459)payments withheld 保留款额
C4TD@
P (460)payroll 工资单 P3FpU<OBwp
P (461)payroll analysis 工资分析 ]
b=A/*z
P (462)percentage profit on turnover 利润对营业额比率 W&[9x%Ba
P (463)period cost 期间成本 s/^= WV
P (464)perpetual inventory 永续盘存 *<5lx[:4/x
P (465)personal account 记名账户 x T( .#9
P (466)PEPT 项目评审法 \/%Q P
E8
P (467)petty cash account 备用金账户 (8F?yB u
P (468)petty cash voucher 备用金凭证 ,qh
P (469)physical inventory 实地盘存 BeCr){,3
P (470)planning 计划 t$D[, $G9
P (471)planning horizon 计划时限
