N (428)number of days stock 存货周转天数 +dJLT}I8M
N (429)number of weeks stock 存货周转周数 nPj
&a
O (430)objective classification 客体分类 ?f4jqF~Fh
O (431)obsolescence 陈旧 1 2J#}|
O (432)off balance sheet finance 资产负债表外筹资 N\W4LO6
O (433)offer for sale 标价出售 epQdj=h
O (434)operating budget 经营预算 eWU@@$9
O (435)operating lease 经营租赁
UCI !>G
O (436)operating statement 营业报表
$-"V
2
O (437)operation time 操作时间 S%2q X"8
O (438)operational control 经营控制 _>(qQ-Px
O (439)operational gearing 经营杠杆 #uCE0}N@
O (440)operating plans 经营计划 cB|Rj}40v
O (441)opportunity cost 机会成本 A&7~]BR
\
O (442)order 定单 [hXnw'Im/
O (443)ordinary shares 普通股 K&UTs$_cI
O (444)out-of-date cheque 过期支票 92=huV
O (445)over capitalization 过分资本化 @Xl/<S&
O (446)overhead 制造费用 B'~CFj0W%=
O (447)overhead absorption rate 制造费用分配率 ?b3({
P
O (448)overhead cost 制造费用 w6@8cNXK
O (449)overtrading 超过营业资金的经营 7f#r&~=
P (450)paid cheque 已付支票 Y^9b>H\2
P (451)paid-up share capital 认定股本 `
;v>fTcy
P (452)parent company 母公司 <v[UYvZvY
P (453)pareto distribution 帕累托分布 YLFM3IaP
P (454)participating preference shares 参与优先股 'X/(M<c
P (455)partnership 合伙
y3Lq"?h
P (456)payable ledger 应付款项账户 CZ}%\2>-v
P (457)payback 回收期 {p)=#Jd`.P
P (458)payments and receipts account 收入和支出报表 MH h;>tw
P (459)payments withheld 保留款额 ]n (:X
P (460)payroll 工资单 b,o@m
P (461)payroll analysis 工资分析 2/.I6IbL
P (462)percentage profit on turnover 利润对营业额比率 /4bHN:I]M
P (463)period cost 期间成本 HG:9yP<,o
P (464)perpetual inventory 永续盘存 6qq{JbK
P (465)personal account 记名账户 J>%uak<
P (466)PEPT 项目评审法 O YayTKxN
P (467)petty cash account 备用金账户 PBY^m+
P (468)petty cash voucher 备用金凭证 Lzy Ix!S
P (469)physical inventory 实地盘存 3v@Y"I3;
P (470)planning 计划 7B8.;0X$W
P (471)planning horizon 计划时限