N (428)number of days stock 存货周转天数 cF8
2wg
N (429)number of weeks stock 存货周转周数 ekhv.; N~
O (430)objective classification 客体分类 M M@,J <
O (431)obsolescence 陈旧 Vx $;wU Y
O (432)off balance sheet finance 资产负债表外筹资 X} k;(rb
O (433)offer for sale 标价出售 !d N[9}
O (434)operating budget 经营预算 P T2;%=f
O (435)operating lease 经营租赁 0 #8
O (436)operating statement 营业报表 2|>\A.I|=
O (437)operation time 操作时间 _p*9LsN$L
O (438)operational control 经营控制 PyQ .B*JJ
O (439)operational gearing 经营杠杆 E
L
CNf
O (440)operating plans 经营计划 .n
D#:86M
O (441)opportunity cost 机会成本 'GJB9i+a^
O (442)order 定单 j9 NF|
O (443)ordinary shares 普通股 _Q5mPBO
O (444)out-of-date cheque 过期支票 cX- M9Cz
O (445)over capitalization 过分资本化 Bz ;r< Kn
O (446)overhead 制造费用 13s/m&
O (447)overhead absorption rate 制造费用分配率 m8fj\,
X
O (448)overhead cost 制造费用 &'z
_:W m
O (449)overtrading 超过营业资金的经营 M1kA- Xr
P (450)paid cheque 已付支票 .gJ2P?
P (451)paid-up share capital 认定股本 v1:.t
P (452)parent company 母公司 V.*TOU{{xh
P (453)pareto distribution 帕累托分布 }YDi/b7
P (454)participating preference shares 参与优先股 >s^$ -
P (455)partnership 合伙 >_?i)%+)
P (456)payable ledger 应付款项账户 i5}Z k r
P (457)payback 回收期 J9mK9{#q
P (458)payments and receipts account 收入和支出报表 j*DPW)RkKX
P (459)payments withheld 保留款额 [KK
|_
P (460)payroll 工资单 z+"$G
P (461)payroll analysis 工资分析 tY)L^.* 7
P (462)percentage profit on turnover 利润对营业额比率 IA` voO$
P (463)period cost 期间成本 7_\sx7h{3
P (464)perpetual inventory 永续盘存 )s
$]+HQs
P (465)personal account 记名账户 (T T=i
P (466)PEPT 项目评审法 [Fr ](&Tx
P (467)petty cash account 备用金账户 fa/S!%}fO
P (468)petty cash voucher 备用金凭证 ^+m`
mc sE
P (469)physical inventory 实地盘存 _RIU,uJs
P (470)planning 计划 u<S`"MR:J
P (471)planning horizon 计划时限
