N (428)number of days stock 存货周转天数 I;<aJo6Yl
N (429)number of weeks stock 存货周转周数 -3fzDx D
O (430)objective classification 客体分类 LPNJu z
O (431)obsolescence 陈旧 kCu
" G
O (432)off balance sheet finance 资产负债表外筹资 G-)Q*p{i|
O (433)offer for sale 标价出售 rI t#ps
O (434)operating budget 经营预算 ^U`Bj*"2
O (435)operating lease 经营租赁 pUz;e#J|
O (436)operating statement 营业报表 =V@5W[bV
O (437)operation time 操作时间 -$[o:dLO
O (438)operational control 经营控制 i.e1?Zk1
O (439)operational gearing 经营杠杆 nKzS2 u=:Y
O (440)operating plans 经营计划 J}9 I5O
O (441)opportunity cost 机会成本 wewYlm5@
O (442)order 定单 8a^E{x@HT
O (443)ordinary shares 普通股 & ZRriqsQg
O (444)out-of-date cheque 过期支票 {iI" Lt
O (445)over capitalization 过分资本化 v{Rj ,O
u
O (446)overhead 制造费用 (0=e ,1 n
O (447)overhead absorption rate 制造费用分配率 jx3 J$5
O (448)overhead cost 制造费用 $#k 8xb
O (449)overtrading 超过营业资金的经营 {v,O
P (450)paid cheque 已付支票 FKOTv2
P (451)paid-up share capital 认定股本 Y|NANjEAfm
P (452)parent company 母公司
BP6|^Q
P (453)pareto distribution 帕累托分布 VoOh$&"M
P (454)participating preference shares 参与优先股 6 Ch
[!=p{
P (455)partnership 合伙 .F
arKW
P (456)payable ledger 应付款项账户 Y'YvVI
P (457)payback 回收期 )e$}sw{t
P (458)payments and receipts account 收入和支出报表 J m5).
P (459)payments withheld 保留款额 oM&}akPE
P (460)payroll 工资单 5
p. vo"7
P (461)payroll analysis 工资分析 t f VK
P (462)percentage profit on turnover 利润对营业额比率 <Oi65O_X
P (463)period cost 期间成本 b=5"*=T{+
P (464)perpetual inventory 永续盘存 JfJLJ( }
P (465)personal account 记名账户 ^ *{:;F@
P (466)PEPT 项目评审法 H} R/_5g
P (467)petty cash account 备用金账户 vn NX)$f
P (468)petty cash voucher 备用金凭证 (^:0g.~c
P (469)physical inventory 实地盘存 }-ly'4=l
P (470)planning 计划 O M]d}}=Y
P (471)planning horizon 计划时限
