N (428)number of days stock 存货周转天数 2(! W
9#]
N (429)number of weeks stock 存货周转周数 RK@K>)"f
O (430)objective classification 客体分类 P>q~ocq<
O (431)obsolescence 陈旧 9% kO%j,3
O (432)off balance sheet finance 资产负债表外筹资 tfHr'Qy BC
O (433)offer for sale 标价出售 qf K
gNZ
O (434)operating budget 经营预算 Uh
vy 2}w
O (435)operating lease 经营租赁 ;L:UYhDbUx
O (436)operating statement 营业报表 cl`k d)"v
O (437)operation time 操作时间 (;g/
wb:
O (438)operational control 经营控制 IgJG,!>h
O (439)operational gearing 经营杠杆 lFuW8G,-f@
O (440)operating plans 经营计划 ]foS.D,
O (441)opportunity cost 机会成本 roZn{+f
O (442)order 定单 f]10^y5&
O (443)ordinary shares 普通股 L_ _{U _p
O (444)out-of-date cheque 过期支票 .K
^gh$z!
O (445)over capitalization 过分资本化 4%}iKoT
O (446)overhead 制造费用 KOR*y(* 8
O (447)overhead absorption rate 制造费用分配率 &u9,| n]O9
O (448)overhead cost 制造费用 j 7);N
O (449)overtrading 超过营业资金的经营 I.t)sf,
P (450)paid cheque 已付支票 !JdZ0l
P (451)paid-up share capital 认定股本 V9ZM4.,OCN
P (452)parent company 母公司 sz%]rN6$
P (453)pareto distribution 帕累托分布 NfQ QJ@*
P (454)participating preference shares 参与优先股 !gyW15z'
P (455)partnership 合伙 O\q6T7bfRW
P (456)payable ledger 应付款项账户 jKcl{',
P (457)payback 回收期 "$ 5cKbJ
P (458)payments and receipts account 收入和支出报表 -A L^
P (459)payments withheld 保留款额 YO.ddy*59
P (460)payroll 工资单 KKk<wya&O
P (461)payroll analysis 工资分析 fvta<
P (462)percentage profit on turnover 利润对营业额比率 on
hLhrZ
P (463)period cost 期间成本 86KK Y2
P (464)perpetual inventory 永续盘存 nIOSP :'>
P (465)personal account 记名账户 ~d<&OL
P (466)PEPT 项目评审法 k0FAI0~(
P (467)petty cash account 备用金账户 \Dr( /n
P (468)petty cash voucher 备用金凭证 v\(6uej^
P (469)physical inventory 实地盘存 Q-iBK *-w
P (470)planning 计划 c;KMox/
P (471)planning horizon 计划时限
