N (428)number of days stock 存货周转天数 |}} ]&:w2
N (429)number of weeks stock 存货周转周数 1,QRfckks
O (430)objective classification 客体分类 =,'Z6 ?%p
O (431)obsolescence 陈旧 Vg+SXq6G
O (432)off balance sheet finance 资产负债表外筹资 m\>x_:sE
O (433)offer for sale 标价出售 |<
V{$),k
O (434)operating budget 经营预算 ?4Lo"igAA
O (435)operating lease 经营租赁 ,J ^Op
O (436)operating statement 营业报表 6vA5L_
O (437)operation time 操作时间 FX^E |
O (438)operational control 经营控制 :1=?/8h
O (439)operational gearing 经营杠杆 &zp5do;m
O (440)operating plans 经营计划 s7e'9Bx
O (441)opportunity cost 机会成本 ?*@h]4+k'
O (442)order 定单 7S`H?},sR
O (443)ordinary shares 普通股 }B- A*TI<h
O (444)out-of-date cheque 过期支票 t5k&xV=~
#
O (445)over capitalization 过分资本化 Esjv^* v9-
O (446)overhead 制造费用 zaZ}:N/w(z
O (447)overhead absorption rate 制造费用分配率 f+6l0@K2
O (448)overhead cost 制造费用 .9xGL mg
O (449)overtrading 超过营业资金的经营 wl%1B64
P (450)paid cheque 已付支票 39j d}]e
P (451)paid-up share capital 认定股本 =<05PB
P (452)parent company 母公司 |- fx
0y
P (453)pareto distribution 帕累托分布 H1[aNwLr
P (454)participating preference shares 参与优先股 hvyN8We
P (455)partnership 合伙 P1QJ'eC;T
P (456)payable ledger 应付款项账户 B`F82 _O
P (457)payback 回收期 <@A^C$g
P (458)payments and receipts account 收入和支出报表 nf4 P2<L!
P (459)payments withheld 保留款额 [1 C#[Vla
P (460)payroll 工资单 .{ -yveE
P (461)payroll analysis 工资分析 %&X
X*&
q
P (462)percentage profit on turnover 利润对营业额比率 WI6E3,ejB1
P (463)period cost 期间成本 ;$QJnQ"R
P (464)perpetual inventory 永续盘存 [f0HUbPX
P (465)personal account 记名账户 [}2.CM
P (466)PEPT 项目评审法 4L e5Ms/
P (467)petty cash account 备用金账户 76b7- Nj"
P (468)petty cash voucher 备用金凭证 i[pf*W0g
P (469)physical inventory 实地盘存 EV FfXv^
P (470)planning 计划 zmFFBf"<
P (471)planning horizon 计划时限
