N (428)number of days stock 存货周转天数 qkiJ H T
N (429)number of weeks stock 存货周转周数 &p )@8HY
O (430)objective classification 客体分类 Tfr`?:yF
O (431)obsolescence 陈旧 - Sp/fjlq/
O (432)off balance sheet finance 资产负债表外筹资 >mew"0Q
O (433)offer for sale 标价出售 avV mY|I
O (434)operating budget 经营预算 v10mDr
O (435)operating lease 经营租赁 Jxf}b}^T
O (436)operating statement 营业报表 EZ*t$
3.T
O (437)operation time 操作时间 /[6:LnaE
O (438)operational control 经营控制 NQg'|Pt (%
O (439)operational gearing 经营杠杆 K,G,di
O (440)operating plans 经营计划 ` %l&zwj>
O (441)opportunity cost 机会成本 i<J^:7
O (442)order 定单 t(
wZiK}
O (443)ordinary shares 普通股 f>O54T .L.
O (444)out-of-date cheque 过期支票 VZt;P%1;h
O (445)over capitalization 过分资本化 :| zp8 |
O (446)overhead 制造费用 m'3OGvd
O (447)overhead absorption rate 制造费用分配率 , YQ=Zk)w
O (448)overhead cost 制造费用 9} .,2JE
O (449)overtrading 超过营业资金的经营 pmoGudaRF
P (450)paid cheque 已付支票 T\)dt?Tv#\
P (451)paid-up share capital 认定股本 (I>HWRH
P (452)parent company 母公司 +< GrRYbC
P (453)pareto distribution 帕累托分布 `!<x
"xKu
P (454)participating preference shares 参与优先股 bG "6pU
P (455)partnership 合伙 Tw}@
+-
P (456)payable ledger 应付款项账户 L,E-z_<p
P (457)payback 回收期 ^M [#^wv,
P (458)payments and receipts account 收入和支出报表 A\Lr<{Jh
P (459)payments withheld 保留款额 5Ws5X_?d
P (460)payroll 工资单 )\RzE[Cb
P (461)payroll analysis 工资分析 =.VepX|?D
P (462)percentage profit on turnover 利润对营业额比率 }!eF
P (463)period cost 期间成本 B,r5kQI4
P (464)perpetual inventory 永续盘存 '_k >*trV
P (465)personal account 记名账户 QjehDwt|
P (466)PEPT 项目评审法 l#tS.+B7
P (467)petty cash account 备用金账户 ~K4k'
P (468)petty cash voucher 备用金凭证 _RN/7\
P (469)physical inventory 实地盘存 {bW" ~_6}
P (470)planning 计划 LQ~LB'L
P (471)planning horizon 计划时限
