N (428)number of days stock 存货周转天数 swFOh5z
N (429)number of weeks stock 存货周转周数 (F YJ^ o
O (430)objective classification 客体分类 q_&IZ,{Vk
O (431)obsolescence 陈旧 ,GnU]f
O (432)off balance sheet finance 资产负债表外筹资 \pGO}{3 e*
O (433)offer for sale 标价出售 m_
m@>}ud
O (434)operating budget 经营预算 [
]0~9, u
O (435)operating lease 经营租赁 [ d7]&i}*|
O (436)operating statement 营业报表 )x &@j4,
O (437)operation time 操作时间 h,'+w
O (438)operational control 经营控制 6S[D"Q94
O (439)operational gearing 经营杠杆 Dg+d=I?
O (440)operating plans 经营计划 NF!1)
O (441)opportunity cost 机会成本 UJ$:5*S=u
O (442)order 定单 r_E)HL/A
O (443)ordinary shares 普通股 lh_zZ!)g
O (444)out-of-date cheque 过期支票 Y` ?X Fy:
O (445)over capitalization 过分资本化 HjS^
nYl
O (446)overhead 制造费用 7 ~nCK
O (447)overhead absorption rate 制造费用分配率 mm-UQ\h
O (448)overhead cost 制造费用 %:?Q E
;
O (449)overtrading 超过营业资金的经营 \q'fB?bS^
P (450)paid cheque 已付支票 !cwVJe
P (451)paid-up share capital 认定股本 Z<<gz[$+p
P (452)parent company 母公司 =Zy!',,d,9
P (453)pareto distribution 帕累托分布 Wb )l8[=
P (454)participating preference shares 参与优先股 ](:FW '-
P (455)partnership 合伙 HbfB[%
P (456)payable ledger 应付款项账户 O
f @#VZ
P (457)payback 回收期 _lv:"/3R
P (458)payments and receipts account 收入和支出报表 8 G] m7Z
P (459)payments withheld 保留款额 Z[S+L"0
P (460)payroll 工资单 TeCpT2!5j
P (461)payroll analysis 工资分析 zn1Rou] 6
P (462)percentage profit on turnover 利润对营业额比率 (<Zkm IXN
P (463)period cost 期间成本 {b0& qV
P (464)perpetual inventory 永续盘存 oImgj4C2L
P (465)personal account 记名账户 t` ceVS
P (466)PEPT 项目评审法 XuoEAu8]
P (467)petty cash account 备用金账户 A'QGTT
P (468)petty cash voucher 备用金凭证 wKS-O%?
P (469)physical inventory 实地盘存 6oh@$.ThG
P (470)planning 计划 Y*cJ4hQ
P (471)planning horizon 计划时限
