N (428)number of days stock 存货周转天数 6@t
&
N (429)number of weeks stock 存货周转周数 ^D6
TeH
O (430)objective classification 客体分类 0c`nk\vUy
O (431)obsolescence 陈旧 )G Alj;9A$
O (432)off balance sheet finance 资产负债表外筹资
Dmr*Lh~
O (433)offer for sale 标价出售 xPPA8~Dm*
O (434)operating budget 经营预算 BQ)>}YHk
O (435)operating lease 经营租赁 6l v@4 R^u
O (436)operating statement 营业报表 2#sFY/@
O (437)operation time 操作时间 [rWBV fm
O (438)operational control 经营控制 )E* f30
O (439)operational gearing 经营杠杆 yF? O+9R
A
O (440)operating plans 经营计划 PJ0~ymE1~G
O (441)opportunity cost 机会成本 jH!;}q
O (442)order 定单 e15yDwvB
O (443)ordinary shares 普通股 c:u*-lYmK%
O (444)out-of-date cheque 过期支票 `W g"m~l$N
O (445)over capitalization 过分资本化 (
_6j@?u
O (446)overhead 制造费用 +pwTM]bV
O (447)overhead absorption rate 制造费用分配率 fmj}NV&ma
O (448)overhead cost 制造费用 WA~[) S0
O (449)overtrading 超过营业资金的经营 U
Me?nAC
P (450)paid cheque 已付支票 R6od{#5H$
P (451)paid-up share capital 认定股本 "aF2:E'
P (452)parent company 母公司 SsTBjIX
P (453)pareto distribution 帕累托分布 N6"sXw m
P (454)participating preference shares 参与优先股 \} v@!PQl
P (455)partnership 合伙 {VW\EOPV~
P (456)payable ledger 应付款项账户 ) 'T].kWW
P (457)payback 回收期 k>mXh{ (
P (458)payments and receipts account 收入和支出报表 [0y,K{8t
P (459)payments withheld 保留款额 or3OLBf* Q
P (460)payroll 工资单 N,-C+r5}<4
P (461)payroll analysis 工资分析 r=0PW_r:
P (462)percentage profit on turnover 利润对营业额比率 5>.ATfAsV
P (463)period cost 期间成本 4X]/8 %]V
P (464)perpetual inventory 永续盘存 Os-Z_zSl6
P (465)personal account 记名账户 slPr^ )
P (466)PEPT 项目评审法 PiM(QR
P (467)petty cash account 备用金账户 b4cT n 6
P (468)petty cash voucher 备用金凭证 U1y!R<qlp
P (469)physical inventory 实地盘存 XjN =UhC
P (470)planning 计划 Z9$pY=8^?
P (471)planning horizon 计划时限
