N (428)number of days stock 存货周转天数 *
11|P
N (429)number of weeks stock 存货周转周数 O]
/BNacS
O (430)objective classification 客体分类 p3f>;|uh_
O (431)obsolescence 陈旧 L)mb.U$`c|
O (432)off balance sheet finance 资产负债表外筹资 :t'*fHi ~
O (433)offer for sale 标价出售 8B|qNf `Yi
O (434)operating budget 经营预算 Gs0x;91
O (435)operating lease 经营租赁 E\GD hfTQ
O (436)operating statement 营业报表 @y+Hb@ >.
O (437)operation time 操作时间 0= ,vdT
O (438)operational control 经营控制
)ld !(d=
O (439)operational gearing 经营杠杆 sz?/4tY
O (440)operating plans 经营计划 @C=Dk
O (441)opportunity cost 机会成本 CSBk
O (442)order 定单 Mu~DB:Y9e
O (443)ordinary shares 普通股 c!2j+ORz
O (444)out-of-date cheque 过期支票 Qgel^"t]i
O (445)over capitalization 过分资本化 QnJ(C]cW
O (446)overhead 制造费用 ?)2&L
Vrf
O (447)overhead absorption rate 制造费用分配率 +hW^wqk/.
O (448)overhead cost 制造费用 |Nfi y
O (449)overtrading 超过营业资金的经营 en1NFP
P (450)paid cheque 已付支票 MU-T>S4
P (451)paid-up share capital 认定股本 SFaG`
T=
P (452)parent company 母公司 >
]()#z
P (453)pareto distribution 帕累托分布 'T_Vm%
\)
P (454)participating preference shares 参与优先股 HK/T`p#
P (455)partnership 合伙 B0&W wa:
P (456)payable ledger 应付款项账户
>b o_
P (457)payback 回收期 E#T6rd P
P (458)payments and receipts account 收入和支出报表 2y"|l
P (459)payments withheld 保留款额 c-ud $0)c
P (460)payroll 工资单 L)!9+!PKD
P (461)payroll analysis 工资分析 "F.0(<4)
P (462)percentage profit on turnover 利润对营业额比率 vnrP;T=^
P (463)period cost 期间成本 yH:gFEJ:x
P (464)perpetual inventory 永续盘存 O:hCUr
P (465)personal account 记名账户 j1sZRl)D
P (466)PEPT 项目评审法 = MP?aH
[
P (467)petty cash account 备用金账户 Js70 6
P (468)petty cash voucher 备用金凭证 2/coa+Qkv]
P (469)physical inventory 实地盘存 QUSyVp{$
P (470)planning 计划 x U1](O
P (471)planning horizon 计划时限
