N (428)number of days stock 存货周转天数 R"#DR^.;
N (429)number of weeks stock 存货周转周数 | =2E?&%?
O (430)objective classification 客体分类 'S\YNLqQ
O (431)obsolescence 陈旧 <
Hl.MS
O (432)off balance sheet finance 资产负债表外筹资 '}4LHB;:
O (433)offer for sale 标价出售 Au,xIe!t
O (434)operating budget 经营预算 2,?4'0Z @R
O (435)operating lease 经营租赁 v+A$CGH96
O (436)operating statement 营业报表 2V
7x
O (437)operation time 操作时间 :$ j6
O (438)operational control 经营控制 /PF X1hSu
O (439)operational gearing 经营杠杆 1?sR1du,
O (440)operating plans 经营计划 5xL%HX[S
O (441)opportunity cost 机会成本 p6u"$)wt
O (442)order 定单 (5rH 72g(
O (443)ordinary shares 普通股 @SeE,<
O (444)out-of-date cheque 过期支票 ,5Jq
ZD
O (445)over capitalization 过分资本化 `!Ei
H<H}
O (446)overhead 制造费用 <& E3QeK
O (447)overhead absorption rate 制造费用分配率 3\WLm4
O (448)overhead cost 制造费用 >7.
$=y8b
O (449)overtrading 超过营业资金的经营 P3C|DO4
P (450)paid cheque 已付支票 9MA/nybI
P (451)paid-up share capital 认定股本 n Av
@^G2
P (452)parent company 母公司 \xJT
sdd
P (453)pareto distribution 帕累托分布 *e{d^
P (454)participating preference shares 参与优先股 hGy i@0
P (455)partnership 合伙 OnFx8r:q@%
P (456)payable ledger 应付款项账户 T(%U$ea-S
P (457)payback 回收期 [ah%>&u
P (458)payments and receipts account 收入和支出报表 j/_@~MJBt
P (459)payments withheld 保留款额 M 0g!"0?
P (460)payroll 工资单 GY 4?}T^s
P (461)payroll analysis 工资分析 T )
T0.c
P (462)percentage profit on turnover 利润对营业额比率 Z'p7I}-qr
P (463)period cost 期间成本 1c_q NI;:p
P (464)perpetual inventory 永续盘存 X+"8yZz3?
P (465)personal account 记名账户 Ex^| [iV
P (466)PEPT 项目评审法 9v&{;
%U
P (467)petty cash account 备用金账户 ]^:l?F\h
P (468)petty cash voucher 备用金凭证 zbn0)JO
P (469)physical inventory 实地盘存 1^rODfY 0
P (470)planning 计划 l&cYN2T
b
P (471)planning horizon 计划时限
