N (428)number of days stock 存货周转天数 H
xb{bF
N (429)number of weeks stock 存货周转周数 r{\cm
Ds
O (430)objective classification 客体分类 P7egT
,Z
O (431)obsolescence 陈旧 ez(4TtT
O (432)off balance sheet finance 资产负债表外筹资 Z ;%
O (433)offer for sale 标价出售 ,Lv}Xku
O (434)operating budget 经营预算 (ZShh y8g
O (435)operating lease 经营租赁 ivoPl~)J
O (436)operating statement 营业报表 N#7 ]xL
O (437)operation time 操作时间 yl 0?Y
O (438)operational control 经营控制 KG>.7xVWV7
O (439)operational gearing 经营杠杆 6sP;O,UX
O (440)operating plans 经营计划 &=H M}h
O (441)opportunity cost 机会成本 15yIPv+5
O (442)order 定单 %M}zi'qQ?
O (443)ordinary shares 普通股 QMtt:f]?i
O (444)out-of-date cheque 过期支票 #> CN,eiZ
O (445)over capitalization 过分资本化 Vaha--QB
O (446)overhead 制造费用 ~%
#?;hJ
O (447)overhead absorption rate 制造费用分配率 H5&>Eny
O (448)overhead cost 制造费用 T{uktIO/
O (449)overtrading 超过营业资金的经营 X[@>1tl
P (450)paid cheque 已付支票 <(f4#BP
P (451)paid-up share capital 认定股本 v~jN,f*
P (452)parent company 母公司 EAY9~b6~c
P (453)pareto distribution 帕累托分布 _Fz)2h,3
P (454)participating preference shares 参与优先股 2CmeO&(Qf*
P (455)partnership 合伙 ;Ly4Z*!2
P (456)payable ledger 应付款项账户 }\823U
%
P (457)payback 回收期 `4k;`a
P (458)payments and receipts account 收入和支出报表 @J r
P (459)payments withheld 保留款额 7PQedZ<\
P (460)payroll 工资单 e. [+xOu`
P (461)payroll analysis 工资分析 3\4Cg()
P (462)percentage profit on turnover 利润对营业额比率 Lvp/} /H/
P (463)period cost 期间成本 a@8knJ|
P (464)perpetual inventory 永续盘存 20fCWVw}?}
P (465)personal account 记名账户 aLsGden|
P (466)PEPT 项目评审法 vi5~ Rd`
P (467)petty cash account 备用金账户 9txZ6/
P (468)petty cash voucher 备用金凭证 9&d BL0
P (469)physical inventory 实地盘存 il#rdJ1@t
P (470)planning 计划 [")0{LSA=
P (471)planning horizon 计划时限