N (428)number of days stock 存货周转天数 TEMxjowr
N (429)number of weeks stock 存货周转周数 f'H|K+bO
O (430)objective classification 客体分类 WmN(
(
O (431)obsolescence 陈旧 %yu =,J j
O (432)off balance sheet finance 资产负债表外筹资 ^|]Dg &N.
O (433)offer for sale 标价出售 ?s3S$Ih
O (434)operating budget 经营预算 b*M?\ aA
O (435)operating lease 经营租赁 m! ueqV"
O (436)operating statement 营业报表 *8/Xh)B;
O (437)operation time 操作时间 fe,6YXUf
O (438)operational control 经营控制 j7k}!j_O{
O (439)operational gearing 经营杠杆 y& 1@d+Lf
O (440)operating plans 经营计划 yxo=eSOM
O (441)opportunity cost 机会成本
mPk' a
O (442)order 定单 .\glNH1d
O (443)ordinary shares 普通股 W ';X4e
O (444)out-of-date cheque 过期支票 ,<r&]
eC
O (445)over capitalization 过分资本化 ;'= cNj
O (446)overhead 制造费用 Zo y O[#
O (447)overhead absorption rate 制造费用分配率 ^}B,0yUu'
O (448)overhead cost 制造费用 a4=(z72xe
O (449)overtrading 超过营业资金的经营 (r kg0
P (450)paid cheque 已付支票 ,1$F #Eh
P (451)paid-up share capital 认定股本 HOF$(86zqA
P (452)parent company 母公司 .
yg#
P (453)pareto distribution 帕累托分布 RbXR/Rd
P (454)participating preference shares 参与优先股 gtZm Be=
P (455)partnership 合伙 ng"=vmu
P (456)payable ledger 应付款项账户 rUj\F9*5#
P (457)payback 回收期 A>1$?A8Q
P (458)payments and receipts account 收入和支出报表 q`b6if"
P (459)payments withheld 保留款额 HdJ g
P (460)payroll 工资单 |uqI}6h.
P (461)payroll analysis 工资分析 &|~7`
P (462)percentage profit on turnover 利润对营业额比率 =I
@t%Y
P (463)period cost 期间成本 ~<m^
P (464)perpetual inventory 永续盘存 0!_?\)X
P (465)personal account 记名账户 ,0. k g
P (466)PEPT 项目评审法 z qo0P~
P (467)petty cash account 备用金账户 yXJ25Axb
P (468)petty cash voucher 备用金凭证 7R L J
P (469)physical inventory 实地盘存 JfIXv
P (470)planning 计划 8b)WOr6n
P (471)planning horizon 计划时限
