N (428)number of days stock 存货周转天数
(c
1u {
N (429)number of weeks stock 存货周转周数 :Z ]/Q/$
O (430)objective classification 客体分类 EqYz,%I%
O (431)obsolescence 陈旧 |#!eMJ&0
O (432)off balance sheet finance 资产负债表外筹资 $k
M '
O (433)offer for sale 标价出售 /S/tE
O (434)operating budget 经营预算 .;cxhgU
O (435)operating lease 经营租赁 +i2YX7Of
O (436)operating statement 营业报表 L>i<dD{
O (437)operation time 操作时间 6@i|Kw(:
O (438)operational control 经营控制 m*O LoZVy
O (439)operational gearing 经营杠杆 <b3x (/
O (440)operating plans 经营计划 7B VXBw
O (441)opportunity cost 机会成本 ;}n|, g>
O (442)order 定单 vRq =m8
O (443)ordinary shares 普通股 m]Hb+Y=;h
O (444)out-of-date cheque 过期支票 aGdpec v
O (445)over capitalization 过分资本化 m`[oT\
O (446)overhead 制造费用 k q/t] %(
O (447)overhead absorption rate 制造费用分配率 )Fw
@afE~
O (448)overhead cost 制造费用 5XhK#X%:A
O (449)overtrading 超过营业资金的经营 p3{x <AO/
P (450)paid cheque 已付支票 7j4ej|Fjo
P (451)paid-up share capital 认定股本 z0=Rp0_W
P (452)parent company 母公司 $(Z]TS$M&
P (453)pareto distribution 帕累托分布 5~v(AB(x
P (454)participating preference shares 参与优先股 rDK;6H:u{
P (455)partnership 合伙 Qd 9-u)L<
P (456)payable ledger 应付款项账户 O-y6!u$6&
P (457)payback 回收期 ce 7Yr*ZB
P (458)payments and receipts account 收入和支出报表 |Gf1^8:C9
P (459)payments withheld 保留款额 &?}kL=
h
P (460)payroll 工资单 8Pl+yiB/o`
P (461)payroll analysis 工资分析 LuQ"E4;nY%
P (462)percentage profit on turnover 利润对营业额比率 ) er?*^9Z
P (463)period cost 期间成本 !hwzKm=%N
P (464)perpetual inventory 永续盘存 GMVC&^
P (465)personal account 记名账户 s
ZlJ/_g
P (466)PEPT 项目评审法 82G lbd)
P (467)petty cash account 备用金账户 /5L' 9e
P (468)petty cash voucher 备用金凭证 r\4*\
P (469)physical inventory 实地盘存 ,eZ;8W{G
P (470)planning 计划 {QIS411
P (471)planning horizon 计划时限
