N (428)number of days stock 存货周转天数 ;m7$U
N (429)number of weeks stock 存货周转周数 2uU~$7~N
O (430)objective classification 客体分类 $ V}s3
O (431)obsolescence 陈旧 *I>
1O*
O (432)off balance sheet finance 资产负债表外筹资 !U*i13
O (433)offer for sale 标价出售 Elm/T]6
O (434)operating budget 经营预算 Rl$NiY?2
O (435)operating lease 经营租赁 du`],/ 6
O (436)operating statement 营业报表 ~
]o .Mv a
O (437)operation time 操作时间 <.RgMPi
O (438)operational control 经营控制 V#5BZU-
O (439)operational gearing 经营杠杆 8 =J6{{E
O (440)operating plans 经营计划 pbju;h)O!|
O (441)opportunity cost 机会成本 .Ml}cE$L
O (442)order 定单 He&dVP
O (443)ordinary shares 普通股 #;2Ju'e#z
O (444)out-of-date cheque 过期支票 p Sc<3OI
O (445)over capitalization 过分资本化 { \r{$<s
O (446)overhead 制造费用 2h
u;N
O (447)overhead absorption rate 制造费用分配率 /__we[$E
O (448)overhead cost 制造费用 I
gA0RY1
O (449)overtrading 超过营业资金的经营 4,TS1H
P (450)paid cheque 已付支票 O"_FfwO
a
P (451)paid-up share capital 认定股本 +9,"ne1'e
P (452)parent company 母公司 ~@TNVkw
P (453)pareto distribution 帕累托分布 m9xO& @#vx
P (454)participating preference shares 参与优先股 t$R|lv5<
P (455)partnership 合伙 iK'bV<V&7
P (456)payable ledger 应付款项账户 ZZ?=^g
P (457)payback 回收期 Vcc/
P (458)payments and receipts account 收入和支出报表 ADlPdkmym
P (459)payments withheld 保留款额 U0UOubA
P (460)payroll 工资单 [ @&
P (461)payroll analysis 工资分析 1JJ
Q(b
P (462)percentage profit on turnover 利润对营业额比率 VA.:'yQtJ
P (463)period cost 期间成本 l
hJT&
P (464)perpetual inventory 永续盘存 rEs,o3h?po
P (465)personal account 记名账户 }.MJVB3
P (466)PEPT 项目评审法 !:a
pu!
P (467)petty cash account 备用金账户 d%5QEVV
P (468)petty cash voucher 备用金凭证 vsHY; [
P (469)physical inventory 实地盘存 w\s$
P (470)planning 计划 WE68a!6
P (471)planning horizon 计划时限