N (428)number of days stock 存货周转天数 K vgZx(.
N (429)number of weeks stock 存货周转周数 shD$,!
k
O (430)objective classification 客体分类 Pdv&X*KA
O (431)obsolescence 陈旧 E?-K_p
O (432)off balance sheet finance 资产负债表外筹资 ZISR]xay
O (433)offer for sale 标价出售 +{s^"M2`
O (434)operating budget 经营预算 2:]Sy4K{
O (435)operating lease 经营租赁 uBM1;9h
O (436)operating statement 营业报表 r=vE0;7
O (437)operation time 操作时间 nv={.
H
O (438)operational control 经营控制 W{%M+a[#l
O (439)operational gearing 经营杠杆 8/=2N
O (440)operating plans 经营计划 |D\ ukml
O (441)opportunity cost 机会成本 g$+3IVq&
O (442)order 定单 Cs$g]&a
O (443)ordinary shares 普通股 wz ,woF
|
O (444)out-of-date cheque 过期支票 GxBj N7"
O (445)over capitalization 过分资本化 87-oR}/r
O (446)overhead 制造费用 hX^XtIC=
O (447)overhead absorption rate 制造费用分配率 )_BteLo-
O (448)overhead cost 制造费用 :r\<DVj
O (449)overtrading 超过营业资金的经营 uaS?y1:
c
P (450)paid cheque 已付支票 SXhJz=h
P (451)paid-up share capital 认定股本 Uc/%4Gx
P (452)parent company 母公司 35ng_,t$
P (453)pareto distribution 帕累托分布 u`ZnxD>
P (454)participating preference shares 参与优先股 WA<~M)rb
P (455)partnership 合伙 iaMZ37
P (456)payable ledger 应付款项账户 MT3UJ6 ~P
P (457)payback 回收期 g}f@8;TY
P (458)payments and receipts account 收入和支出报表 >yaRz+
P (459)payments withheld 保留款额 u}pLO9V"`
P (460)payroll 工资单 p4/D%*G^`
P (461)payroll analysis 工资分析 /rquI y^
P (462)percentage profit on turnover 利润对营业额比率 F:n7yey
P (463)period cost 期间成本 uQ{M<%K
P (464)perpetual inventory 永续盘存 f#!Ljjf$;
P (465)personal account 记名账户 $ (GXlhA
P (466)PEPT 项目评审法 H7uW
|'XWz
P (467)petty cash account 备用金账户 9Gy1T3y5"
P (468)petty cash voucher 备用金凭证 a{y;Ub
P (469)physical inventory 实地盘存 oRCj]9I$
P (470)planning 计划 \E n ^Vf
P (471)planning horizon 计划时限