N (428)number of days stock 存货周转天数 +Uq|Yh'Q
N (429)number of weeks stock 存货周转周数 AM}2=Ip
O (430)objective classification 客体分类 XRV]u|w=g
O (431)obsolescence 陈旧 1CB&z@
O (432)off balance sheet finance 资产负债表外筹资 kt
Z~r.
+
O (433)offer for sale 标价出售 kQU4s)J
O (434)operating budget 经营预算 #TUm&2 +V
O (435)operating lease 经营租赁 Hva!6vwO%O
O (436)operating statement 营业报表 Fu?_<G%Ynp
O (437)operation time 操作时间 aIT0t0.
O (438)operational control 经营控制 G
wgY{-|`
O (439)operational gearing 经营杠杆 -=
c&K&
O (440)operating plans 经营计划 M+-odLltw
O (441)opportunity cost 机会成本 .4 NcaMj
O (442)order 定单 5a6d3u/
O (443)ordinary shares 普通股 4EeVO5
O (444)out-of-date cheque 过期支票 <F}j;mX
O (445)over capitalization 过分资本化 $]S*(K3U~
O (446)overhead 制造费用 +OX:T) 4h6
O (447)overhead absorption rate 制造费用分配率 0fQMOTpOp
O (448)overhead cost 制造费用 u(g0Ob
O (449)overtrading 超过营业资金的经营 Ga#5xAI{a
P (450)paid cheque 已付支票 _|vY)4B4U
P (451)paid-up share capital 认定股本 ;*409P
P (452)parent company 母公司 EnnE
@BJ"
P (453)pareto distribution 帕累托分布 ^+'\
u;\
P (454)participating preference shares 参与优先股 #u<n .
P (455)partnership 合伙 zDx*R3%
P (456)payable ledger 应付款项账户 H
mZ
*
P (457)payback 回收期 ;-!j,V+$h
P (458)payments and receipts account 收入和支出报表 c*HWH$kB
P (459)payments withheld 保留款额 "3X~BdH&J
P (460)payroll 工资单 !1cVg
ls|
P (461)payroll analysis 工资分析 `78)|a*R.
P (462)percentage profit on turnover 利润对营业额比率 !JWZ}uM6
P (463)period cost 期间成本
]pP:
P (464)perpetual inventory 永续盘存 3"y,UtKGa
P (465)personal account 记名账户 [,As;a*o
P (466)PEPT 项目评审法 E\dJb}"x %
P (467)petty cash account 备用金账户 ;f+bIYQz
P (468)petty cash voucher 备用金凭证 X4Y!Z/b
P (469)physical inventory 实地盘存 TuX9:Q
P (470)planning 计划
{m7>9{`
P (471)planning horizon 计划时限