N (428)number of days stock 存货周转天数 0(iTnzx0
N (429)number of weeks stock 存货周转周数 Iw(deD
O (430)objective classification 客体分类 a;|C51GH
O (431)obsolescence 陈旧 12M&qqV
O (432)off balance sheet finance 资产负债表外筹资 u.YPb@
O (433)offer for sale 标价出售 Uc/MPCqZ
O (434)operating budget 经营预算 w4H3($
K
O (435)operating lease 经营租赁 ~@S5*(&8
O (436)operating statement 营业报表 //2G5F ;
O (437)operation time 操作时间 u>Z;/kr
O (438)operational control 经营控制 ja3wXz$2
O (439)operational gearing 经营杠杆 3/RmJ`c{
O (440)operating plans 经营计划 7afD^H%
O (441)opportunity cost 机会成本 X
2hV)8Sk
O (442)order 定单
O;h ]
O (443)ordinary shares 普通股 =W"BfG
O (444)out-of-date cheque 过期支票 DBYD>UA
O (445)over capitalization 过分资本化 9JV(}v5[
O (446)overhead 制造费用
#"&h'V
O (447)overhead absorption rate 制造费用分配率 TBHIcX
O (448)overhead cost 制造费用 qcEiJ}-
O (449)overtrading 超过营业资金的经营 al$G OMi
P (450)paid cheque 已付支票 dPwe.:
P (451)paid-up share capital 认定股本
uh*b[`e
P (452)parent company 母公司 F2WUG
P (453)pareto distribution 帕累托分布 AmNmhcN
P (454)participating preference shares 参与优先股 RbKAB8
P (455)partnership 合伙 `d2}>
P (456)payable ledger 应付款项账户 ("<3w2Vlh
P (457)payback 回收期 /.l8Jb4
P (458)payments and receipts account 收入和支出报表 Xm`jD'G
P (459)payments withheld 保留款额 dtw1Am#Ci
P (460)payroll 工资单 i% 19|an
P (461)payroll analysis 工资分析 u1s^AW8 y
P (462)percentage profit on turnover 利润对营业额比率 1H`T=:P?
P (463)period cost 期间成本 p(in.Xz
P (464)perpetual inventory 永续盘存 r e.chQ6
P (465)personal account 记名账户 jU
|0!]
P (466)PEPT 项目评审法 mO;X>~K
P (467)petty cash account 备用金账户 ;|Idg"2
P (468)petty cash voucher 备用金凭证 4:RL[;
P (469)physical inventory 实地盘存 M/C7<?&
P (470)planning 计划 i$gm/ZO
P (471)planning horizon 计划时限