N (428)number of days stock 存货周转天数 << aAYkx <
N (429)number of weeks stock 存货周转周数 gP=@u.
O (430)objective classification 客体分类 -l$-\(,M`#
O (431)obsolescence 陈旧 #+;0=6+SM
O (432)off balance sheet finance 资产负债表外筹资 %M-B"#OB7
O (433)offer for sale 标价出售 .*L_*}tno
O (434)operating budget 经营预算 xilA`uw`1
O (435)operating lease 经营租赁 lLZ?&z$
O (436)operating statement 营业报表 Jek)`D
O (437)operation time 操作时间 WC
5v#*Jd
O (438)operational control 经营控制 6M@m`c
O (439)operational gearing 经营杠杆 ,8@U-7f,
O (440)operating plans 经营计划 5OX5\ #Ux
O (441)opportunity cost 机会成本 ysQ8==`38i
O (442)order 定单 u )KtvC!
O (443)ordinary shares 普通股 d=:&tOCg2
O (444)out-of-date cheque 过期支票 |I=\+P}s
O (445)over capitalization 过分资本化 fQ~YBFhlr
O (446)overhead 制造费用 lof}isOz
O (447)overhead absorption rate 制造费用分配率 /yL:_6c-
O (448)overhead cost 制造费用 b+mh9q'5E
O (449)overtrading 超过营业资金的经营 Js!V,={iX
P (450)paid cheque 已付支票 =j !Ruy1
P (451)paid-up share capital 认定股本 /,2${$c!
P (452)parent company 母公司 m_r_4 BP
P (453)pareto distribution 帕累托分布 /(skIvE |
P (454)participating preference shares 参与优先股 D[ R<H((
P (455)partnership 合伙 `K \
(I#z
P (456)payable ledger 应付款项账户 P 7kb*
P (457)payback 回收期 dtUt2r)6L;
P (458)payments and receipts account 收入和支出报表 #[ hJ m'G
P (459)payments withheld 保留款额 9oJ=:E~CP
P (460)payroll 工资单 ejC== Fkc
P (461)payroll analysis 工资分析 GHo=)NTjy
P (462)percentage profit on turnover 利润对营业额比率 _J`q\N
K
P (463)period cost 期间成本 q=h~zj
Q?R
P (464)perpetual inventory 永续盘存 9% AL f 9
P (465)personal account 记名账户 \%N |
X
P (466)PEPT 项目评审法 3re|=_
Hy
P (467)petty cash account 备用金账户 _
rf
P (468)petty cash voucher 备用金凭证 5x; y{qT
P (469)physical inventory 实地盘存 x?MSHOia`P
P (470)planning 计划 ckPI^0A!
P (471)planning horizon 计划时限
