N (428)number of days stock 存货周转天数 5yPw[
EY
N (429)number of weeks stock 存货周转周数 D:`b61sWi_
O (430)objective classification 客体分类 OwX w9
O (431)obsolescence 陈旧 olc7&R
O (432)off balance sheet finance 资产负债表外筹资 / NvHM$5O%
O (433)offer for sale 标价出售 LWG%]m|C
O (434)operating budget 经营预算 }7p`8?
O (435)operating lease 经营租赁 #- S%aeB
O (436)operating statement 营业报表 gA 0:qEL\
O (437)operation time 操作时间 $yG>=G
N
O (438)operational control 经营控制
fFu +P<?"
O (439)operational gearing 经营杠杆 )kLTyx2&
O (440)operating plans 经营计划 *?sdWRbu}l
O (441)opportunity cost 机会成本 m2wGg/F5
O (442)order 定单 A")F7F31c
O (443)ordinary shares 普通股
m x`QBJ
O (444)out-of-date cheque 过期支票 _a?c,<
A
O (445)over capitalization 过分资本化 )l 0\T F
O (446)overhead 制造费用 -'SpSy '_
O (447)overhead absorption rate 制造费用分配率 | Q0Wv8/
O (448)overhead cost 制造费用 Ph@hk0dgr/
O (449)overtrading 超过营业资金的经营 a 3t[Tk;
P (450)paid cheque 已付支票 +OSF0#bj
P (451)paid-up share capital 认定股本 \F`%vZrKR
P (452)parent company 母公司 YN.[KQ(!
P (453)pareto distribution 帕累托分布 cJ[ gCS
P (454)participating preference shares 参与优先股 3d<Z## `{4
P (455)partnership 合伙 sw<GlF "
P (456)payable ledger 应付款项账户 }N @8zB~X
P (457)payback 回收期 XMt)\ r.
P (458)payments and receipts account 收入和支出报表 alr' If@7
P (459)payments withheld 保留款额 Mn`) ; [
P (460)payroll 工资单 3zC<k2B
P (461)payroll analysis 工资分析 .%~m|t+Rt
P (462)percentage profit on turnover 利润对营业额比率 A7 U]wW9
P (463)period cost 期间成本 | ]#PF*
P (464)perpetual inventory 永续盘存 4KSZ;fV6/
P (465)personal account 记名账户 [wp(s2=
P (466)PEPT 项目评审法 3a|I | NP
P (467)petty cash account 备用金账户 l1_hD ,4
P (468)petty cash voucher 备用金凭证 bU$4"_eA
B
P (469)physical inventory 实地盘存 SSCyq#dl$
P (470)planning 计划 d v8q&_
P (471)planning horizon 计划时限
