N (428)number of days stock 存货周转天数 >(;{C<6|^
N (429)number of weeks stock 存货周转周数 +u3=dj"[
O (430)objective classification 客体分类 {HCzp,Y
O (431)obsolescence 陈旧 ;A*`e$
O (432)off balance sheet finance 资产负债表外筹资 BG<q IQd
O (433)offer for sale 标价出售 $fzaPD4.
O (434)operating budget 经营预算 @~%r5pz6
O (435)operating lease 经营租赁 "T|PS6R~
O (436)operating statement 营业报表 (Tbw3ENz
O (437)operation time 操作时间 ~x|F)~:0=
O (438)operational control 经营控制 T87m?a$
O (439)operational gearing 经营杠杆 ' hs2RSq
O (440)operating plans 经营计划 t{.8|d@
O (441)opportunity cost 机会成本 ](s'L8(x
O (442)order 定单 ;LMJd@
O (443)ordinary shares 普通股 Dp':oJC
O (444)out-of-date cheque 过期支票 R.yC(r
O (445)over capitalization 过分资本化 43@{JK9G
O (446)overhead 制造费用 K2<9mDn&
O (447)overhead absorption rate 制造费用分配率 D8xmE2%
O (448)overhead cost 制造费用 6E^.7%3
O (449)overtrading 超过营业资金的经营 %;rHrDP(>
P (450)paid cheque 已付支票 hUF5fZqii
P (451)paid-up share capital 认定股本 /@,j232
P (452)parent company 母公司 {o>j6RS\
P (453)pareto distribution 帕累托分布 yI"6Da6|y
P (454)participating preference shares 参与优先股 wf:OK[r9
P (455)partnership 合伙 eY|
P (456)payable ledger 应付款项账户 j!7{|EQFcl
P (457)payback 回收期 {62n7'U{
P (458)payments and receipts account 收入和支出报表 c5u@pvSP
P (459)payments withheld 保留款额 #n#@fAY
P (460)payroll 工资单 9;B0Mq
py
P (461)payroll analysis 工资分析 s[w6FXt
P (462)percentage profit on turnover 利润对营业额比率 hBBUw0"
P (463)period cost 期间成本 o*o/q],C9-
P (464)perpetual inventory 永续盘存 u)~C;f)
P (465)personal account 记名账户 Y4v|ko`l%
P (466)PEPT 项目评审法 9T*v9d
P (467)petty cash account 备用金账户 /so8WRu.
P (468)petty cash voucher 备用金凭证 iT%} $Lu~
P (469)physical inventory 实地盘存 FgB&b
P (470)planning 计划 c1E'$
-
K@
P (471)planning horizon 计划时限