N (428)number of days stock 存货周转天数 m!(dk
]
N (429)number of weeks stock 存货周转周数 g>a%
gVly
O (430)objective classification 客体分类 %/}d'WJR
O (431)obsolescence 陈旧 1M?S
l?+j
O (432)off balance sheet finance 资产负债表外筹资 TXbi>t:/S{
O (433)offer for sale 标价出售 x4`|[
O (434)operating budget 经营预算 T:!H^
O (435)operating lease 经营租赁 *8/cd0
O (436)operating statement 营业报表 Y$fF"pG?
O (437)operation time 操作时间 $ dKo}
O (438)operational control 经营控制 ,o0[^-b<
O (439)operational gearing 经营杠杆 "b"|ay
O (440)operating plans 经营计划 @mcP-
O (441)opportunity cost 机会成本 0OnqKgf
O (442)order 定单
BDX>J3h
O (443)ordinary shares 普通股 oJc7az
O (444)out-of-date cheque 过期支票 aCy
n9Y$=
O (445)over capitalization 过分资本化 eMP0BS"
O (446)overhead 制造费用 YdYaLTz
O (447)overhead absorption rate 制造费用分配率 ,8DjQz0ZPo
O (448)overhead cost 制造费用 Q.V+s
O (449)overtrading 超过营业资金的经营 q 1A0-W#4
P (450)paid cheque 已付支票 WpkCF
p
P (451)paid-up share capital 认定股本 N0YJ'.=8,
P (452)parent company 母公司 !F2JT@6
P (453)pareto distribution 帕累托分布 H.O&seY
P (454)participating preference shares 参与优先股 |9)y<}c5oM
P (455)partnership 合伙 jz I,B
P (456)payable ledger 应付款项账户 D6'-c#
P (457)payback 回收期 +('=RyoT
P (458)payments and receipts account 收入和支出报表 l HZ4N{n
P (459)payments withheld 保留款额 o%h[o9i
P (460)payroll 工资单 +1eb@bX
P (461)payroll analysis 工资分析 kcP&''
P (462)percentage profit on turnover 利润对营业额比率 WVx^}_FD0
P (463)period cost 期间成本
(cp$poo
P (464)perpetual inventory 永续盘存 .]; `
P (465)personal account 记名账户 cdg&)
P (466)PEPT 项目评审法 G.^^zmsM`
P (467)petty cash account 备用金账户 ~S0T+4$
P (468)petty cash voucher 备用金凭证 C-(O*hK
P (469)physical inventory 实地盘存 3IoN.
P (470)planning 计划 h3p~\%^
P (471)planning horizon 计划时限