N (428)number of days stock 存货周转天数 @
tp/0E?
N (429)number of weeks stock 存货周转周数 ]>:%:-d6
O (430)objective classification 客体分类 &Vl,
x/
O (431)obsolescence 陈旧 \'1%"JWK
O (432)off balance sheet finance 资产负债表外筹资 Nz$OD_]
O (433)offer for sale 标价出售 m#8KCZS
O (434)operating budget 经营预算 S;*,V|#QD
O (435)operating lease 经营租赁 W
%Um:C\I
O (436)operating statement 营业报表
)5]z[sE
O (437)operation time 操作时间 @Z.Ne:*J
O (438)operational control 经营控制 ,Hp9Gkm8I/
O (439)operational gearing 经营杠杆 m,=
$a\UC
O (440)operating plans 经营计划 g]jtVQH']
O (441)opportunity cost 机会成本 AV%Q5Mi}
O (442)order 定单 [IW@mn>
O (443)ordinary shares 普通股 )\^%w9h
O (444)out-of-date cheque 过期支票 W*8D@a0 _
O (445)over capitalization 过分资本化 }H^# }
O (446)overhead 制造费用 Kji}2j'a
O (447)overhead absorption rate 制造费用分配率 S%Ja:0=}?
O (448)overhead cost 制造费用 a>s v
O (449)overtrading 超过营业资金的经营 A7:
o q7b
P (450)paid cheque 已付支票 Z$
[A.gD4
P (451)paid-up share capital 认定股本 c~c3;
P (452)parent company 母公司 8N|*n"`}
P (453)pareto distribution 帕累托分布 -3K
B:K<
P (454)participating preference shares 参与优先股 GW}KmTa]&
P (455)partnership 合伙 + E S.O]?>
P (456)payable ledger 应付款项账户 ;z%& 3u/
P (457)payback 回收期 0BE%~W
P (458)payments and receipts account 收入和支出报表 %/'[GC'y!
P (459)payments withheld 保留款额 Ke,-8e#Q
P (460)payroll 工资单 7<N
X;Fx
P (461)payroll analysis 工资分析 /$q;-/DnTZ
P (462)percentage profit on turnover 利润对营业额比率 crvWAsm
P (463)period cost 期间成本 s/
A]&!`
P (464)perpetual inventory 永续盘存 Fs&m'g
P (465)personal account 记名账户 }Efp{E
P (466)PEPT 项目评审法 `knw1,qL"
P (467)petty cash account 备用金账户 2$3BluK
P (468)petty cash voucher 备用金凭证 Y}|78|q*
P (469)physical inventory 实地盘存 d2(eX\56Z
P (470)planning 计划 ]Q,RVEtKp
P (471)planning horizon 计划时限