N (428)number of days stock 存货周转天数 KVg[#~3
N (429)number of weeks stock 存货周转周数 Cc2MYm8
O (430)objective classification 客体分类 [M`=HhJ4
O (431)obsolescence 陈旧
P`tyBe#=
O (432)off balance sheet finance 资产负债表外筹资 Sg_O?.
r
O (433)offer for sale 标价出售
*-6?
O (434)operating budget 经营预算 v_.HGGS
O (435)operating lease 经营租赁 GtC7^Z&E
O (436)operating statement 营业报表 6s5yyy=L%~
O (437)operation time 操作时间 X
PA0m
O (438)operational control 经营控制 vmLpmxS
O (439)operational gearing 经营杠杆 /p,{?~0mj
O (440)operating plans 经营计划 ]W;:|/,c
O (441)opportunity cost 机会成本 p3 e|j
O (442)order 定单 {tc57jsr
O (443)ordinary shares 普通股 j|mv+O
O (444)out-of-date cheque 过期支票 1\y@E
O (445)over capitalization 过分资本化 !j0_
cA
O (446)overhead 制造费用 fgmSgG"b
O (447)overhead absorption rate 制造费用分配率 #~S>K3(
O (448)overhead cost 制造费用 >nK%^
T
O (449)overtrading 超过营业资金的经营 $R?@L
P (450)paid cheque 已付支票 |
g!`\@O
P (451)paid-up share capital 认定股本 x}|+sS,g
P (452)parent company 母公司 N}DL(-SQ3
P (453)pareto distribution 帕累托分布 e8-ehs>
P (454)participating preference shares 参与优先股 ^&MK42,\
P (455)partnership 合伙 ke\[wa_!6b
P (456)payable ledger 应付款项账户 'BhwNuW\"
P (457)payback 回收期 l!:^6i
P (458)payments and receipts account 收入和支出报表 nE$
f
P (459)payments withheld 保留款额 H{%H^t>
P (460)payroll 工资单 toIYE*ocv=
P (461)payroll analysis 工资分析 I
J_ m
P (462)percentage profit on turnover 利润对营业额比率 Z9VR]cf?
P (463)period cost 期间成本 KUFz:&wK
P (464)perpetual inventory 永续盘存 _C$X04bU3V
P (465)personal account 记名账户 /tZ0
|B(
P (466)PEPT 项目评审法 uXpv*i{R
P (467)petty cash account 备用金账户 nmg{%P
P (468)petty cash voucher 备用金凭证 |z*>ixK
P (469)physical inventory 实地盘存 >Nh`rkR2[
P (470)planning 计划 Wq
QU@sA
P (471)planning horizon 计划时限