N (428)number of days stock 存货周转天数 Q c< O; #
N (429)number of weeks stock 存货周转周数 /g- X=|?F
O (430)objective classification 客体分类 v5 bb|o[{K
O (431)obsolescence 陈旧 \C\y' H5
O (432)off balance sheet finance 资产负债表外筹资 9l
^
O (433)offer for sale 标价出售 xcRrI|?eC
O (434)operating budget 经营预算 j\L$dPZ
O (435)operating lease 经营租赁 o|n0?bThS-
O (436)operating statement 营业报表 <^c0bY1
O (437)operation time 操作时间 D~?*Xv]s ~
O (438)operational control 经营控制 :;u]Y7
O (439)operational gearing 经营杠杆 nPX'E`ut-V
O (440)operating plans 经营计划 5+"8q#X$
O (441)opportunity cost 机会成本 LzSusjEW@
O (442)order 定单 g Y^TBR0?m
O (443)ordinary shares 普通股 90696v.
O (444)out-of-date cheque 过期支票 @ y2Bq['
O (445)over capitalization 过分资本化 {ZI6!zh'
O (446)overhead 制造费用 ,r,;2,;6nd
O (447)overhead absorption rate 制造费用分配率 :H:}t>X6Vo
O (448)overhead cost 制造费用 %z_b/yG
O (449)overtrading 超过营业资金的经营 4~MUc!
P (450)paid cheque 已付支票 #Z 5 Wk
P (451)paid-up share capital 认定股本 _IGa8=~
P (452)parent company 母公司 EGO@`<"h
P (453)pareto distribution 帕累托分布 *jSc&{s~
P (454)participating preference shares 参与优先股 dOgM9P
P (455)partnership 合伙 qGUe 0(
P (456)payable ledger 应付款项账户 wm [
d5A4
P (457)payback 回收期 =U|SK"oO
P (458)payments and receipts account 收入和支出报表 U.} =j'Us+
P (459)payments withheld 保留款额 j~>
#{" C
P (460)payroll 工资单 T1
.@Tbbt
P (461)payroll analysis 工资分析 J, U~ .c
P (462)percentage profit on turnover 利润对营业额比率 9
f/tNQ7W
P (463)period cost 期间成本 9e *poG
P (464)perpetual inventory 永续盘存 UsKn4Kh
P (465)personal account 记名账户 2;7GgO~
P (466)PEPT 项目评审法 :#KURYO<
P (467)petty cash account 备用金账户 'B:De"_(N
P (468)petty cash voucher 备用金凭证 Rzj! ~`&N
P (469)physical inventory 实地盘存 3+PM_c)Y
P (470)planning 计划 *M5C*}dl
P (471)planning horizon 计划时限
