N (428)number of days stock 存货周转天数 XA<h,ONE?
N (429)number of weeks stock 存货周转周数 /pjl6dJ
t
O (430)objective classification 客体分类 cW>=/
O (431)obsolescence 陈旧 2$Xof
O (432)off balance sheet finance 资产负债表外筹资 u
`/V1
O (433)offer for sale 标价出售 EF!J#N2
O (434)operating budget 经营预算 mDK*LL5]W
O (435)operating lease 经营租赁 hYpxkco"4'
O (436)operating statement 营业报表 2!0tD+B
O (437)operation time 操作时间 ;U>nj],uv
O (438)operational control 经营控制 V\m"Hl>VIU
O (439)operational gearing 经营杠杆 mDz44XO
O (440)operating plans 经营计划 F oC
$X
O (441)opportunity cost 机会成本 ke8g tbm
O (442)order 定单 ( 0/M?YQF
O (443)ordinary shares 普通股 Jy/<
{7j
O (444)out-of-date cheque 过期支票 Uk] jy>7;!
O (445)over capitalization 过分资本化 x)=l4A\
O (446)overhead 制造费用 #WZat
?-N
O (447)overhead absorption rate 制造费用分配率 rw
JU;wy
O (448)overhead cost 制造费用 ~(v5p"]dj
O (449)overtrading 超过营业资金的经营 M>Q ZN
P (450)paid cheque 已付支票 S>I` y]qlR
P (451)paid-up share capital 认定股本 g,]o+nT
P (452)parent company 母公司 EtzS
aB*|
P (453)pareto distribution 帕累托分布 d)1gpRp
P (454)participating preference shares 参与优先股 7P2n{zd,
P (455)partnership 合伙 =V|jd'iwx
P (456)payable ledger 应付款项账户 @Pk<3.S0
P (457)payback 回收期 ;Tr,BfV|Bf
P (458)payments and receipts account 收入和支出报表 0F-{YQr>
P (459)payments withheld 保留款额 `$Rgn3
P (460)payroll 工资单 :0:Tl/)
)
P (461)payroll analysis 工资分析 ,2$<Pt;
P (462)percentage profit on turnover 利润对营业额比率 3as=EYm
P (463)period cost 期间成本 m[xl)/e
P (464)perpetual inventory 永续盘存 O
Ol:
P (465)personal account 记名账户 h_?`ESI~
P (466)PEPT 项目评审法 2c]"*Pb
P (467)petty cash account 备用金账户 9[zxq`qT}+
P (468)petty cash voucher 备用金凭证 )KE
P (469)physical inventory 实地盘存 +ZNOvcsV
P (470)planning 计划 ':pDlUA
P (471)planning horizon 计划时限