N (428)number of days stock 存货周转天数
ZN(@M@
}
N (429)number of weeks stock 存货周转周数 >)iCKx
O (430)objective classification 客体分类 b/'RJQSAc
O (431)obsolescence 陈旧 C)0JcM
O (432)off balance sheet finance 资产负债表外筹资 hjY)W ;
O (433)offer for sale 标价出售 OW8"7*irT
O (434)operating budget 经营预算 [+4--#&{
O (435)operating lease 经营租赁 Kj*:G!r0.:
O (436)operating statement 营业报表 JUC62s#_z
O (437)operation time 操作时间 +8q]O%B
O (438)operational control 经营控制 4 O~zkg
O (439)operational gearing 经营杠杆 '~kAsn*/
O (440)operating plans 经营计划 =Ev * Q[
O (441)opportunity cost 机会成本 $ ~2qEe.h
O (442)order 定单 m=%WA5c?
O (443)ordinary shares 普通股 qi-!iT(fe
O (444)out-of-date cheque 过期支票 swT/
tesj
O (445)over capitalization 过分资本化 `$ N AK
O (446)overhead 制造费用 a$'= a09
O (447)overhead absorption rate 制造费用分配率 !3#*hL1fy
O (448)overhead cost 制造费用 qUF}rl S=r
O (449)overtrading 超过营业资金的经营 HES ORa;
P (450)paid cheque 已付支票 A{b?ZT~2]
P (451)paid-up share capital 认定股本 I:%O`F
P (452)parent company 母公司 mkOj& Q
P (453)pareto distribution 帕累托分布 @-Js)zcl q
P (454)participating preference shares 参与优先股 ` O|PP3S
P (455)partnership 合伙 WD,iY_'7u^
P (456)payable ledger 应付款项账户 <xQHb^:
P (457)payback 回收期 EBPm7{&0|
P (458)payments and receipts account 收入和支出报表 ^3
'7
P (459)payments withheld 保留款额 q!+m,
!M
P (460)payroll 工资单 Z &R{jQ,
P (461)payroll analysis 工资分析 :svRn9_8H
P (462)percentage profit on turnover 利润对营业额比率 }
J&[Uc
P (463)period cost 期间成本 mOvwdRKn
P (464)perpetual inventory 永续盘存 6?v)Hb}J%d
P (465)personal account 记名账户 i@}/KT
P (466)PEPT 项目评审法 nWAx!0G
P (467)petty cash account 备用金账户 {`vv-[j|
P (468)petty cash voucher 备用金凭证 S+EC!;@Xg
P (469)physical inventory 实地盘存
J 4E G
P (470)planning 计划 RwC1C(ZP
P (471)planning horizon 计划时限
