N (428)number of days stock 存货周转天数 |#`qP^E
N (429)number of weeks stock 存货周转周数 C{U"Nsu+1
O (430)objective classification 客体分类 FkY <I]F
O (431)obsolescence 陈旧 S;I}:F#5
O (432)off balance sheet finance 资产负债表外筹资 pt=H?{06
O (433)offer for sale 标价出售 ^s?=$&8f![
O (434)operating budget 经营预算 aLt2fB1 )
O (435)operating lease 经营租赁 R>n=_C
O (436)operating statement 营业报表 SK;c
D>)
O (437)operation time 操作时间 6k*,Yei
O (438)operational control 经营控制 jdAjCy; s!
O (439)operational gearing 经营杠杆 \d}>@@U&
O (440)operating plans 经营计划 :"I!$_E'
O (441)opportunity cost 机会成本 U/9_:
O (442)order 定单 8a3h)R
O (443)ordinary shares 普通股 EK$3T5e
O (444)out-of-date cheque 过期支票 :2(U3~3:
O (445)over capitalization 过分资本化 0;2"X[e
O (446)overhead 制造费用 .I
nD
yKt
O (447)overhead absorption rate 制造费用分配率 IcP\#zhEv
O (448)overhead cost 制造费用 aV`_
@F-8
O (449)overtrading 超过营业资金的经营 h0)Dj(C
P (450)paid cheque 已付支票 i-gN<8\v
P (451)paid-up share capital 认定股本 ~"nF$DB
P (452)parent company 母公司 ?]PE!7H
P (453)pareto distribution 帕累托分布 H[D<G9:
P (454)participating preference shares 参与优先股 1paLxR5
P (455)partnership 合伙 AS'%Md&I
P (456)payable ledger 应付款项账户 ,v$Q:n|
P (457)payback 回收期 0<#>LWaM_
P (458)payments and receipts account 收入和支出报表 = 4 wf
P (459)payments withheld 保留款额 Tqj:C8K{
P (460)payroll 工资单 6t
F_u D
P (461)payroll analysis 工资分析 `R6dnbH
P (462)percentage profit on turnover 利润对营业额比率 1V:I}~\
P (463)period cost 期间成本 T1#r>3c\
P (464)perpetual inventory 永续盘存 ]-"G:r
P (465)personal account 记名账户 6&`hf >
P (466)PEPT 项目评审法 }ej>uZVe<
P (467)petty cash account 备用金账户 ;9$71E
P (468)petty cash voucher 备用金凭证 Xli$4 uL
P (469)physical inventory 实地盘存 wGg_ vAn
P (470)planning 计划 <sli!rv
P (471)planning horizon 计划时限