N (428)number of days stock 存货周转天数 @/~41\=e
N (429)number of weeks stock 存货周转周数 }
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O (430)objective classification 客体分类 }x+{=%~N
O (431)obsolescence 陈旧 h^4
oy^9
O (432)off balance sheet finance 资产负债表外筹资 /lUb9&yV
O (433)offer for sale 标价出售 [Gu]p&
O (434)operating budget 经营预算 r\yj$Gu>(
O (435)operating lease 经营租赁 zOcMc{w0
O (436)operating statement 营业报表 }9'rTLM
O (437)operation time 操作时间 |h;MA,qv
a
O (438)operational control 经营控制 _ge3R3
O (439)operational gearing 经营杠杆 dM)fr
O (440)operating plans 经营计划 v/)dsSNZ0u
O (441)opportunity cost 机会成本 yRAb
HG,c
O (442)order 定单 TE/2}XG)
O (443)ordinary shares 普通股 6w5 4+n
O (444)out-of-date cheque 过期支票 5s0H4 ?S
O (445)over capitalization 过分资本化 jtA
Yp3M-$
O (446)overhead 制造费用 =,sMOJc>
O (447)overhead absorption rate 制造费用分配率 'tOo0Zgc
O (448)overhead cost 制造费用 5(,WN
O (449)overtrading 超过营业资金的经营 \Ew2@dF{O
P (450)paid cheque 已付支票 w>#~_x,`
P (451)paid-up share capital 认定股本
o]
=
&
P (452)parent company 母公司 H|Eu,eq-E
P (453)pareto distribution 帕累托分布 >_R5Li
P (454)participating preference shares 参与优先股 U7Ps2~x3
P (455)partnership 合伙 Fw=-gb_.
P (456)payable ledger 应付款项账户 Eh JYdO[e
P (457)payback 回收期 R+5x:mpHy
P (458)payments and receipts account 收入和支出报表 X(/W|RY{@
P (459)payments withheld 保留款额 s+4G`mq>*
P (460)payroll 工资单 4Vt YR
P (461)payroll analysis 工资分析 WL>"hkx
P (462)percentage profit on turnover 利润对营业额比率 H>VuUH|
P (463)period cost 期间成本
N3E=t#n
P (464)perpetual inventory 永续盘存 [
%r
:V"
P (465)personal account 记名账户 D:f0Wv
P (466)PEPT 项目评审法 "g0Ln5&
P (467)petty cash account 备用金账户 DBOz<|
P (468)petty cash voucher 备用金凭证 )@Ly{cw
P (469)physical inventory 实地盘存 z[v MO%
P (470)planning 计划 wAITE|H<zj
P (471)planning horizon 计划时限