N (428)number of days stock 存货周转天数 *
4J!@w
N (429)number of weeks stock 存货周转周数 FrMXf,}
O (430)objective classification 客体分类 Oa:C'M
b
O (431)obsolescence 陈旧
gwIR3u
O (432)off balance sheet finance 资产负债表外筹资 a4u y}@9z
O (433)offer for sale 标价出售 > 3g`6d
O (434)operating budget 经营预算 sR$abN+u
O (435)operating lease 经营租赁 "{@[ 06|1
O (436)operating statement 营业报表 rbOJ;CK
O (437)operation time 操作时间 4w|t| ?
O (438)operational control 经营控制 [ BdRx`
O (439)operational gearing 经营杠杆 o.Ww .F
O (440)operating plans 经营计划 *b~8`O pa`
O (441)opportunity cost 机会成本 x]YzVJ =Y
O (442)order 定单 DCa[?|Y
O (443)ordinary shares 普通股 ;4-$C =&
O (444)out-of-date cheque 过期支票 , l!>+@
O (445)over capitalization 过分资本化 m^BXLG:b
O (446)overhead 制造费用 w! *ZS~v/r
O (447)overhead absorption rate 制造费用分配率 \<9aS Y'U
O (448)overhead cost 制造费用 r=.@APZB
O (449)overtrading 超过营业资金的经营 hwk] ;6[
P (450)paid cheque 已付支票 +uF}mZ S^
P (451)paid-up share capital 认定股本 q8ZxeMqx%
P (452)parent company 母公司 prM)t8SE
P (453)pareto distribution 帕累托分布 "&XhMw4
P (454)participating preference shares 参与优先股 fiC0'4.,
P (455)partnership 合伙 6|Dtx5
"r
P (456)payable ledger 应付款项账户 F%zMhX'AG
P (457)payback 回收期 ^W}| 1.uZ
P (458)payments and receipts account 收入和支出报表 OS %[SHs
P (459)payments withheld 保留款额 JkR%o
#>5
P (460)payroll 工资单 Msvs98LvW
P (461)payroll analysis 工资分析 hc$m1lLn
P (462)percentage profit on turnover 利润对营业额比率 "< Di
P (463)period cost 期间成本 C:&S k\
P (464)perpetual inventory 永续盘存 e`a4G r
P (465)personal account 记名账户 Q2oo\
P (466)PEPT 项目评审法 m%eCTpYo
P (467)petty cash account 备用金账户 {88|J'*L
P (468)petty cash voucher 备用金凭证 3qGz(6w6E
P (469)physical inventory 实地盘存 =KO]w 9+\
P (470)planning 计划 Tn,_0
P (471)planning horizon 计划时限
