N (428)number of days stock 存货周转天数 #4%,09 +
N (429)number of weeks stock 存货周转周数 "4`h -Y
O (430)objective classification 客体分类 MCL?J,1?r
O (431)obsolescence 陈旧 R/ l1$}
O (432)off balance sheet finance 资产负债表外筹资 e_k1pox]l
O (433)offer for sale 标价出售 0@*rp7
O (434)operating budget 经营预算 5y}}?6n+
O (435)operating lease 经营租赁 -H Zvz[u
O (436)operating statement 营业报表 }( op;7
O (437)operation time 操作时间 tz1iabZ{
O (438)operational control 经营控制 ^B?{X|U37
O (439)operational gearing 经营杠杆 ],qG!,
V
O (440)operating plans 经营计划 W z y8
O (441)opportunity cost 机会成本 TeHL=\L-^
O (442)order 定单 f*W<N06EZ
O (443)ordinary shares 普通股 #`y7L4V*o
O (444)out-of-date cheque 过期支票 Q&`$:h.~
O (445)over capitalization 过分资本化 yZmQBh$
O (446)overhead 制造费用 OR1X Qij
O (447)overhead absorption rate 制造费用分配率 [FF%HRce,.
O (448)overhead cost 制造费用 _)2N Fq
O (449)overtrading 超过营业资金的经营 =] - !
P (450)paid cheque 已付支票 ?
Ew>'(Q
P (451)paid-up share capital 认定股本 =ZzhH};aX
P (452)parent company 母公司 ~}8 3\LI}
P (453)pareto distribution 帕累托分布 [rqq *_eB
P (454)participating preference shares 参与优先股 r'{p
T gm#
P (455)partnership 合伙 y'2K7\>E
P (456)payable ledger 应付款项账户 fJc,KZy
P (457)payback 回收期 /~J#c=
P (458)payments and receipts account 收入和支出报表 ;Qk* h'}f
P (459)payments withheld 保留款额 v SHb\V#
P (460)payroll 工资单 /A|ofAr)
P (461)payroll analysis 工资分析 Qs# v/r
P (462)percentage profit on turnover 利润对营业额比率 2}~1poyi>
P (463)period cost 期间成本 D rHMlk5
P (464)perpetual inventory 永续盘存 VI" ,E}
P (465)personal account 记名账户 >@ h0@ N
P (466)PEPT 项目评审法 7lR(6ka&/
P (467)petty cash account 备用金账户 #vLDN R
P (468)petty cash voucher 备用金凭证 N 7+K$)3
P (469)physical inventory 实地盘存 iu*u|e
P (470)planning 计划 Q}\,7l
P (471)planning horizon 计划时限
