N (428)number of days stock 存货周转天数 ugXDnM[S%
N (429)number of weeks stock 存货周转周数 &b^_~hB:q
O (430)objective classification 客体分类 \VEnP=*:W
O (431)obsolescence 陈旧 !0? B=yA
O (432)off balance sheet finance 资产负债表外筹资 (!8b$) k
O (433)offer for sale 标价出售 qLX<[UL
O (434)operating budget 经营预算 )c*
xKi j
O (435)operating lease 经营租赁 Gjq7@F'
O (436)operating statement 营业报表 d3\?:}o,
O (437)operation time 操作时间 x0%
m}P/
O (438)operational control 经营控制 OY(CB(2N
O (439)operational gearing 经营杠杆 Jlb{1B$7
O (440)operating plans 经营计划 l]D $QT3
O (441)opportunity cost 机会成本 NAtDt=
O (442)order 定单 At[Q0'jkc
O (443)ordinary shares 普通股 i rm4lb5
O (444)out-of-date cheque 过期支票 OO?N)IB@
O (445)over capitalization 过分资本化 \z2y?"\?
O (446)overhead 制造费用 KwMt@1Z
O (447)overhead absorption rate 制造费用分配率 Eo ^m; p5
O (448)overhead cost 制造费用 a+J >
O (449)overtrading 超过营业资金的经营 |xZu? )M4
P (450)paid cheque 已付支票 GPGP te C
P (451)paid-up share capital 认定股本 G"m0[|XH
P (452)parent company 母公司 ;{
H Dz$
P (453)pareto distribution 帕累托分布
?(R#
P (454)participating preference shares 参与优先股 @i( 9
k
P (455)partnership 合伙 ;p~!('{P
P (456)payable ledger 应付款项账户 lr;ubBbT
P (457)payback 回收期 *^g]Q Q
P (458)payments and receipts account 收入和支出报表 .]KC* 2
P (459)payments withheld 保留款额 aY,Bt
P (460)payroll 工资单 [G|
(E
P (461)payroll analysis 工资分析 3B%7SX
P (462)percentage profit on turnover 利润对营业额比率 ( sl{Rgxe*
P (463)period cost 期间成本 V.$tq
P (464)perpetual inventory 永续盘存 ?kZ-,@h:
P (465)personal account 记名账户 Q\IViM
P (466)PEPT 项目评审法 uUx7>algF
P (467)petty cash account 备用金账户 ~v pF|4Zn5
P (468)petty cash voucher 备用金凭证 6Hb a@Q1`
P (469)physical inventory 实地盘存 aqk$ 4IG
P (470)planning 计划 u d)WH|Z
P (471)planning horizon 计划时限
