N (428)number of days stock 存货周转天数 6QkdH7Qf=
N (429)number of weeks stock 存货周转周数 @G+Hrd6
O (430)objective classification 客体分类 {Lwgj7|~
O (431)obsolescence 陈旧 coT|t
T
O (432)off balance sheet finance 资产负债表外筹资 =hxj B*")
O (433)offer for sale 标价出售 U']DB h
O (434)operating budget 经营预算 zPEx;lO$
O (435)operating lease 经营租赁 xQ\/6|
O (436)operating statement 营业报表 YHAhF@&
O (437)operation time 操作时间
;)s$Et%
O (438)operational control 经营控制 ,+-l1GpL
O (439)operational gearing 经营杠杆 [tGAo/
O (440)operating plans 经营计划 srXGe`VL
O (441)opportunity cost 机会成本 Ox7v*[x'
O (442)order 定单 s%z\szd*
O (443)ordinary shares 普通股 x9k(mn%,
O (444)out-of-date cheque 过期支票 J@PwN^`
O (445)over capitalization 过分资本化 :0|]cHm
O (446)overhead 制造费用 ;wwhW|A
O (447)overhead absorption rate 制造费用分配率 EtvZk9d6h*
O (448)overhead cost 制造费用 CG
*eo!Nw
O (449)overtrading 超过营业资金的经营 4*'5EBa1
P (450)paid cheque 已付支票 4+e 9:r ]
P (451)paid-up share capital 认定股本 7nM]E_
P (452)parent company 母公司 1wP# ?p)c
P (453)pareto distribution 帕累托分布 M]4qS('[
P (454)participating preference shares 参与优先股 T;K@3]FbX
P (455)partnership 合伙 OF J49X
P (456)payable ledger 应付款项账户 >a7OE=K
P (457)payback 回收期 JX8Hn |
P (458)payments and receipts account 收入和支出报表 >Eg/ir0
P (459)payments withheld 保留款额 oE \ Cwd
P (460)payroll 工资单 #=C!Xx&
P (461)payroll analysis 工资分析 s ;EwAd(
P (462)percentage profit on turnover 利润对营业额比率 11t +
a,fM
P (463)period cost 期间成本 x>:~=#Vi
P (464)perpetual inventory 永续盘存 n6 D9f~8"
P (465)personal account 记名账户 Y ' 7f"W
P (466)PEPT 项目评审法 p
xP ,cS
P (467)petty cash account 备用金账户 ,{==f7|w
P (468)petty cash voucher 备用金凭证 >a/ ]8A
P (469)physical inventory 实地盘存 q-gp;F
m
P (470)planning 计划 OXcQMVa
6
P (471)planning horizon 计划时限
