N (428)number of days stock 存货周转天数 k[][Md2Vh
N (429)number of weeks stock 存货周转周数 N24+P5
O (430)objective classification 客体分类 D/U o?, >8
O (431)obsolescence 陈旧 4h|D [Cb]
O (432)off balance sheet finance 资产负债表外筹资 hPl;2r
O (433)offer for sale 标价出售 bF3j* bpO"
O (434)operating budget 经营预算 @9^ kl$
O (435)operating lease 经营租赁 ,y^By_1wS
O (436)operating statement 营业报表 4VK5TW g
O (437)operation time 操作时间 iGR(
O (438)operational control 经营控制 Ih{~?(V$
O (439)operational gearing 经营杠杆 *rWE.4=&
O (440)operating plans 经营计划 g?`w)O 7v
O (441)opportunity cost 机会成本 1Eg,iTn2*x
O (442)order 定单 S_^ "$j
O (443)ordinary shares 普通股 L
&eO?I=,
O (444)out-of-date cheque 过期支票 OuX/ BMG
O (445)over capitalization 过分资本化 :yv!
x
O (446)overhead 制造费用 \4V'NTjB
O (447)overhead absorption rate 制造费用分配率 `t
o
SU>:
O (448)overhead cost 制造费用 y`'Ly@s
O (449)overtrading 超过营业资金的经营 ] T
GJ|X
P (450)paid cheque 已付支票 ,TL~];J'
P (451)paid-up share capital 认定股本 K^Xg^9
P (452)parent company 母公司 -cG?lEh <
P (453)pareto distribution 帕累托分布 KExfa4W 3{
P (454)participating preference shares 参与优先股 e{" d6pF=
P (455)partnership 合伙 qoOHWh&
P (456)payable ledger 应付款项账户 /+'@}u
|
P (457)payback 回收期 Vb /J`
P (458)payments and receipts account 收入和支出报表 `9@!"p
f
P (459)payments withheld 保留款额 F|V?Z
P (460)payroll 工资单 ~]N%
{;F}
P (461)payroll analysis 工资分析 7/Ew(X8Fs
P (462)percentage profit on turnover 利润对营业额比率 a29mVmi >
P (463)period cost 期间成本 SJw0y[IL6(
P (464)perpetual inventory 永续盘存 i3YAK$w;&
P (465)personal account 记名账户 vG<Mz?wr
P (466)PEPT 项目评审法 >5 Ce/P'R
P (467)petty cash account 备用金账户 _w)0r}{
P (468)petty cash voucher 备用金凭证 XxV]U{i!
P (469)physical inventory 实地盘存 $U !w#|&
P (470)planning 计划 |i1z47jN6P
P (471)planning horizon 计划时限
