N (428)number of days stock 存货周转天数 E41ay:duAl
N (429)number of weeks stock 存货周转周数 _4Cia
i2Ql
O (430)objective classification 客体分类 jcC "S q L
O (431)obsolescence 陈旧 %%7~<=rk
O (432)off balance sheet finance 资产负债表外筹资 ^lI>&I&1
O (433)offer for sale 标价出售 E`M, n ,
O (434)operating budget 经营预算 <k
41j=d
O (435)operating lease 经营租赁 t08E
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O (436)operating statement 营业报表 cft'% IEs
O (437)operation time 操作时间 ^]{)gk8P~2
O (438)operational control 经营控制 ]J] ~i [
O (439)operational gearing 经营杠杆 Vr|sRvz
O (440)operating plans 经营计划 M5C%(sQ$
O (441)opportunity cost 机会成本 4!l%@R>O2
O (442)order 定单 ./Y5Vk#Rp\
O (443)ordinary shares 普通股 _J N$zZ{
O (444)out-of-date cheque 过期支票 s<
GR
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O (445)over capitalization 过分资本化 h'wI
O (446)overhead 制造费用 KtR*/<7IC
O (447)overhead absorption rate 制造费用分配率 ees ^ j4
O (448)overhead cost 制造费用 "\CUHr9k
O (449)overtrading 超过营业资金的经营 =IIB~h[TB
P (450)paid cheque 已付支票 8<2
[ F
P (451)paid-up share capital 认定股本 w1N-`S:
P (452)parent company 母公司 9i8 ~
P (453)pareto distribution 帕累托分布 ?Dr_WFN
jO
P (454)participating preference shares 参与优先股 !_a @autj
P (455)partnership 合伙 8c1ma
P (456)payable ledger 应付款项账户 s)eU^4m
P (457)payback 回收期 ;7
F'xz"
P (458)payments and receipts account 收入和支出报表 `P(Otr[6
P (459)payments withheld 保留款额 UHaY|I${U
P (460)payroll 工资单 Z%_m<Nf8T
P (461)payroll analysis 工资分析 5N5Deb#V
P (462)percentage profit on turnover 利润对营业额比率 #mFY?Zp)
P (463)period cost 期间成本 #
_U[ T
P (464)perpetual inventory 永续盘存 d i; Fj
P (465)personal account 记名账户 !! \O B6
P (466)PEPT 项目评审法 FN>ns,
P (467)petty cash account 备用金账户 C7 hJ E -
P (468)petty cash voucher 备用金凭证 ;oT!\$Mu
P (469)physical inventory 实地盘存 5 `Mos
P (470)planning 计划 fRow@D I\
P (471)planning horizon 计划时限
