N (428)number of days stock 存货周转天数 B;~agr
N (429)number of weeks stock 存货周转周数 .nH
/=
O (430)objective classification 客体分类 td&l T(7
O (431)obsolescence 陈旧 |YFD|
O (432)off balance sheet finance 资产负债表外筹资 %UJ4wm
O (433)offer for sale 标价出售 .>'Z9.Xnk
O (434)operating budget 经营预算 ,;-*q}U
O (435)operating lease 经营租赁 X[~CLKH(
O (436)operating statement 营业报表 ;2|H6IN"
O (437)operation time 操作时间 h^*{chm]
O (438)operational control 经营控制 ^aW[~
c
O (439)operational gearing 经营杠杆 qU
n>
O (440)operating plans 经营计划 feW9>f;
O (441)opportunity cost 机会成本 :Y3?,
O (442)order 定单 NGY I%:
O (443)ordinary shares 普通股 ksaC[G;}:
O (444)out-of-date cheque 过期支票 &Kp+8D*
O (445)over capitalization 过分资本化 Pvw%,=41O
O (446)overhead 制造费用 Wd5t,8*8
O (447)overhead absorption rate 制造费用分配率 8 vw]u_e
O (448)overhead cost 制造费用 9.=#4OH/
O (449)overtrading 超过营业资金的经营 G]1pGA;
P (450)paid cheque 已付支票 R4(8]oUW
P (451)paid-up share capital 认定股本 ~&:R\
P (452)parent company 母公司 3Q}Y?rkJ5
P (453)pareto distribution 帕累托分布 xH[yIfHkG@
P (454)participating preference shares 参与优先股 1F,_L}=o1s
P (455)partnership 合伙 @ 1A_eF
P (456)payable ledger 应付款项账户 @GtZK
P (457)payback 回收期 fLoV
cl
P (458)payments and receipts account 收入和支出报表 ;al
FK*K6
P (459)payments withheld 保留款额 !?*!"S-Sl
P (460)payroll 工资单 b]#d04]
P (461)payroll analysis 工资分析 ?&m]du#6
P (462)percentage profit on turnover 利润对营业额比率 <R>ZG"m {
P (463)period cost 期间成本 |u;PU`^-z
P (464)perpetual inventory 永续盘存 n5/Tn7hY
P (465)personal account 记名账户 QZox3LM1&.
P (466)PEPT 项目评审法 }z+"3A|
P (467)petty cash account 备用金账户 eBIR*TZ):
P (468)petty cash voucher 备用金凭证
]:fCyIE
P (469)physical inventory 实地盘存 -(}1o9e\7
P (470)planning 计划 G9inNz*Cx
P (471)planning horizon 计划时限