N (428)number of days stock 存货周转天数 NFyMY#\]
N (429)number of weeks stock 存货周转周数 IXq(jhm8bL
O (430)objective classification 客体分类 wda';@y5(
O (431)obsolescence 陈旧 d2jr8U
O (432)off balance sheet finance 资产负债表外筹资 6|=j+rScv
O (433)offer for sale 标价出售 ;j'Daupt;=
O (434)operating budget 经营预算 2{oThef[O
O (435)operating lease 经营租赁 , =y#m-9
O (436)operating statement 营业报表 PK:2xN:=
O (437)operation time 操作时间 KIus/S5
RC
O (438)operational control 经营控制 aj8R
b&
O (439)operational gearing 经营杠杆 0k[2jh
O (440)operating plans 经营计划 OO-k|\{|
O (441)opportunity cost 机会成本 7"Mk+'
O (442)order 定单 ctn,
]ld
O (443)ordinary shares 普通股 GyC)EFd
O (444)out-of-date cheque 过期支票 \}dyS8
O (445)over capitalization 过分资本化
-Kxc$}
O (446)overhead 制造费用 Q5n`F5
O (447)overhead absorption rate 制造费用分配率 Oh; Jw
O (448)overhead cost 制造费用 /q1s;I
O (449)overtrading 超过营业资金的经营 {j
SmoA
P (450)paid cheque 已付支票 b?VV'{4
P (451)paid-up share capital 认定股本 |>1hu1
P (452)parent company 母公司 ;y1Q6eN
P (453)pareto distribution 帕累托分布 aC^$*qN-)
P (454)participating preference shares 参与优先股 #R5U
P (455)partnership 合伙 8Y{s;U0n
P (456)payable ledger 应付款项账户 pn%#w*'
P (457)payback 回收期 Tlsa%pn
P (458)payments and receipts account 收入和支出报表 *e{PxaF!C
P (459)payments withheld 保留款额 `f`TS#V
P (460)payroll 工资单 2QUx&u:
P (461)payroll analysis 工资分析 82:Wvp6
P (462)percentage profit on turnover 利润对营业额比率 rAukHeH
P (463)period cost 期间成本 K-Mc6
P (464)perpetual inventory 永续盘存 WUoOGbA `
P (465)personal account 记名账户 7P**:b
P (466)PEPT 项目评审法 PkUd~c
P (467)petty cash account 备用金账户 wL{qD
P (468)petty cash voucher 备用金凭证 :T@r*7hNT
P (469)physical inventory 实地盘存 w{,4rk;Hr
P (470)planning 计划 8]"(!i_;)
P (471)planning horizon 计划时限