N (428)number of days stock 存货周转天数 mSQ!<1PM
N (429)number of weeks stock 存货周转周数 /Z2*>7HM8[
O (430)objective classification 客体分类 CQ,r*VAw
O (431)obsolescence 陈旧 ,7%(Jj$
^
O (432)off balance sheet finance 资产负债表外筹资 ^"buF\3L
O (433)offer for sale 标价出售 &<UOi@
O (434)operating budget 经营预算 ^;@Bz~Z
O (435)operating lease 经营租赁 [c86b
O (436)operating statement 营业报表 4zf#zJw
O (437)operation time 操作时间 gP1$#KgU
O (438)operational control 经营控制 3&' STPpW
O (439)operational gearing 经营杠杆 y
Fp1@*ef
O (440)operating plans 经营计划 38'H-]8q"
O (441)opportunity cost 机会成本 =?*V3e3{
O (442)order 定单 q6_1`E
w
O (443)ordinary shares 普通股 3^
Z tIZ
O (444)out-of-date cheque 过期支票 ae!_u
\$
O (445)over capitalization 过分资本化 Ci*TX
O (446)overhead 制造费用 /=r&9P@Ay<
O (447)overhead absorption rate 制造费用分配率 :cC`wX$
O (448)overhead cost 制造费用 m9e$ZZG$
O (449)overtrading 超过营业资金的经营 V;:A&
P (450)paid cheque 已付支票 WLh_b)V|
P (451)paid-up share capital 认定股本 |g;XC^!%=o
P (452)parent company 母公司 Yhsb$wu
P (453)pareto distribution 帕累托分布 -5>g 0o2
P (454)participating preference shares 参与优先股 MPL2#YU/a
P (455)partnership 合伙 _v$mGZpGY
P (456)payable ledger 应付款项账户 g:,4Kd|
P (457)payback 回收期 @~N#)L^
P (458)payments and receipts account 收入和支出报表 v#/,,)m
P (459)payments withheld 保留款额 ?1412Tq5
P (460)payroll 工资单 3QR-8
P (461)payroll analysis 工资分析 5cE[s<=
P (462)percentage profit on turnover 利润对营业额比率 X*Q7Yu
P (463)period cost 期间成本 [FCNW0NV
P (464)perpetual inventory 永续盘存 %
##9.Xm6l
P (465)personal account 记名账户 5j}@Of1pd
P (466)PEPT 项目评审法 jgMWjM6.
P (467)petty cash account 备用金账户
bg=`
P (468)petty cash voucher 备用金凭证 92tb`'
P (469)physical inventory 实地盘存 4@W.{|2~
P (470)planning 计划 /KV@Ce\
P (471)planning horizon 计划时限