N (428)number of days stock 存货周转天数 9xI GV!
N (429)number of weeks stock 存货周转周数 ?~e3&ux
O (430)objective classification 客体分类 o{:xp r=(
O (431)obsolescence 陈旧 3VO2,PCZ
O (432)off balance sheet finance 资产负债表外筹资 (!L5-8O
O (433)offer for sale 标价出售 =='Td[
O (434)operating budget 经营预算 2x]>l?
5b
O (435)operating lease 经营租赁 YZf6|
O (436)operating statement 营业报表 =uHnRY
O (437)operation time 操作时间 |SZo'
6
O (438)operational control 经营控制 bm~W
EX
O (439)operational gearing 经营杠杆 =T?}Nt
O (440)operating plans 经营计划 DOS0;^f
O (441)opportunity cost 机会成本 N2r/ho}8
O (442)order 定单 rqPo)AL
O (443)ordinary shares 普通股 sic"pn],U
O (444)out-of-date cheque 过期支票 f|7\DeY9U
O (445)over capitalization 过分资本化 _gj&$zP
O (446)overhead 制造费用 B!]2Se2G
O (447)overhead absorption rate 制造费用分配率 "ww|&-W9
O (448)overhead cost 制造费用 796\jf$
O (449)overtrading 超过营业资金的经营 =ac_,]z
P (450)paid cheque 已付支票 3g'S\G@
P (451)paid-up share capital 认定股本 z4%uN|V
P (452)parent company 母公司 f"[J"j8
P (453)pareto distribution 帕累托分布 C
*=Xk/0
P (454)participating preference shares 参与优先股
zG }?
P (455)partnership 合伙 tc;'oMUP
P (456)payable ledger 应付款项账户 7,qYV}
P (457)payback 回收期 +j_;(Gw7
P (458)payments and receipts account 收入和支出报表 &F:IIo7
P (459)payments withheld 保留款额 z
/KK)u(q
P (460)payroll 工资单 Z%zj";C
G
P (461)payroll analysis 工资分析 QfM zF
P (462)percentage profit on turnover 利润对营业额比率 ?lGG|9J\
P (463)period cost 期间成本 (t
ah]Bx
P (464)perpetual inventory 永续盘存 +Mewo
P (465)personal account 记名账户 qU2~fNY
P (466)PEPT 项目评审法 {R<Ea
@LV+
P (467)petty cash account 备用金账户 9_
s6l
P (468)petty cash voucher 备用金凭证 hd\gH^wk
P (469)physical inventory 实地盘存 h+
p*=|j`
P (470)planning 计划 RoA?p;]<
P (471)planning horizon 计划时限