N (428)number of days stock 存货周转天数 x(Z@ R\C-a
N (429)number of weeks stock 存货周转周数 ~Hf,MLMdTf
O (430)objective classification 客体分类 OduTg^R
O (431)obsolescence 陈旧 WJWrLu92\U
O (432)off balance sheet finance 资产负债表外筹资 IG\
\RYr
O (433)offer for sale 标价出售 LGkKR{ep(
O (434)operating budget 经营预算 . j },
O (435)operating lease 经营租赁 S3r\)5%;
O (436)operating statement 营业报表 =v}.sJ V?
O (437)operation time 操作时间 1
['A1 ,
O (438)operational control 经营控制 O_q_O
O (439)operational gearing 经营杠杆
g$qh(Z_s
O (440)operating plans 经营计划 fr7/%{s
O (441)opportunity cost 机会成本 6 9Cxh
O (442)order 定单 *Bj G3 Jc5
O (443)ordinary shares 普通股 \$I
)}
O (444)out-of-date cheque 过期支票 ueOvBFgZ
O (445)over capitalization 过分资本化 &DV'%h>i=
O (446)overhead 制造费用 4 KKNw 9L)
O (447)overhead absorption rate 制造费用分配率 c W2:D$Pe
O (448)overhead cost 制造费用 ~*q GH
O (449)overtrading 超过营业资金的经营 @QofsWC
P (450)paid cheque 已付支票 utXcfKdt
P (451)paid-up share capital 认定股本 :>5]A6Wi
P (452)parent company 母公司 S;C3R5*:
P (453)pareto distribution 帕累托分布 -llujB%;,e
P (454)participating preference shares 参与优先股 k dqH36&<
P (455)partnership 合伙 dK-G%5)r
P (456)payable ledger 应付款项账户 W~qo
` r
P (457)payback 回收期 Hcpw [%(
P (458)payments and receipts account 收入和支出报表 d$ /o\G
P (459)payments withheld 保留款额 w;:,W
@K
P (460)payroll 工资单 b({2|R
P (461)payroll analysis 工资分析 hH\(> 4l
P (462)percentage profit on turnover 利润对营业额比率 B sAglem
P (463)period cost 期间成本 q
&.!*rPD
P (464)perpetual inventory 永续盘存 JmK+#o
P (465)personal account 记名账户 `u-}E9{
P (466)PEPT 项目评审法 X$a Mf &x
P (467)petty cash account 备用金账户
Qj~0vx!
P (468)petty cash voucher 备用金凭证 9f
"*O j
P (469)physical inventory 实地盘存 _i&\G}mrC
P (470)planning 计划 Oj2[(7 mO/
P (471)planning horizon 计划时限
