N (428)number of days stock 存货周转天数 /zAx`H
N (429)number of weeks stock 存货周转周数 bBL"F!.
O (430)objective classification 客体分类 3iwZUqyq
O (431)obsolescence 陈旧 4Yk(ldR~
O (432)off balance sheet finance 资产负债表外筹资 *8+YR
O (433)offer for sale 标价出售
w?"l4.E%
O (434)operating budget 经营预算 3Q;l*xu
O (435)operating lease 经营租赁 efm<
bJB2
O (436)operating statement 营业报表 1Zzw|@#>o
O (437)operation time 操作时间 nIT=/{oyi
O (438)operational control 经营控制 s"Wdbw(O '
O (439)operational gearing 经营杠杆 NmXTk+,L#
O (440)operating plans 经营计划 |M&/(0
O (441)opportunity cost 机会成本 D:0PppE
O (442)order 定单
0SYkDI
O (443)ordinary shares 普通股 L"0L_G
O (444)out-of-date cheque 过期支票 z9ZAY!Zhq]
O (445)over capitalization 过分资本化 .`9KB3
O (446)overhead 制造费用 v'=APl+_
O (447)overhead absorption rate 制造费用分配率
73X]|fy
O (448)overhead cost 制造费用 otx7J\4
O (449)overtrading 超过营业资金的经营 J.(_c'
r
P (450)paid cheque 已付支票 7v_e"[s~
P (451)paid-up share capital 认定股本 lw{|~m5`
P (452)parent company 母公司 N:.bnF(
P (453)pareto distribution 帕累托分布 a gzG
P (454)participating preference shares 参与优先股 {I
,'
P (455)partnership 合伙 {DR+sE
P (456)payable ledger 应付款项账户 a;sZNUSn
P (457)payback 回收期 J(]nPwm=.-
P (458)payments and receipts account 收入和支出报表 E'}$'n?:
P (459)payments withheld 保留款额 &3efJ?8
P (460)payroll 工资单 U ;/ )V
P (461)payroll analysis 工资分析 C}Q2UK-:
P (462)percentage profit on turnover 利润对营业额比率 qZ.\GHS
P (463)period cost 期间成本
L
$~Id
P (464)perpetual inventory 永续盘存 l/5/|UE9
P (465)personal account 记名账户 [0Sd +{Q
P (466)PEPT 项目评审法
/uWON4
P (467)petty cash account 备用金账户 N C&1l]
P (468)petty cash voucher 备用金凭证 iGIaZ!j aW
P (469)physical inventory 实地盘存 <|@9]>z
P (470)planning 计划 bhRpYP%x
P (471)planning horizon 计划时限