N (428)number of days stock 存货周转天数 M]\p9p(_
N (429)number of weeks stock 存货周转周数 g u'Y k
O (430)objective classification 客体分类 p#-;u1-B
O (431)obsolescence 陈旧 bf~gWzA
O (432)off balance sheet finance 资产负债表外筹资 Z_%9LxZlyj
O (433)offer for sale 标价出售 r3 OTU$t?
O (434)operating budget 经营预算 HiTn 5XNf
O (435)operating lease 经营租赁 jt({@;sU[<
O (436)operating statement 营业报表 RP b/U8
O (437)operation time 操作时间 NF/@'QRT
O (438)operational control 经营控制 UkO L 7M
O (439)operational gearing 经营杠杆 @I\&-Z ^
O (440)operating plans 经营计划 n veHLHvC7
O (441)opportunity cost 机会成本 v
};
r
O (442)order 定单 2&L2G '
O (443)ordinary shares 普通股 {A c5(l
i_
O (444)out-of-date cheque 过期支票 H
l'za
O (445)over capitalization 过分资本化 ;.%Ii
w&WG
O (446)overhead 制造费用 -,;r %7T
O (447)overhead absorption rate 制造费用分配率
]QB<N|ps
O (448)overhead cost 制造费用 tS$^k)ZXip
O (449)overtrading 超过营业资金的经营 <
5%:/j
P (450)paid cheque 已付支票 Tt,<@U[/}
P (451)paid-up share capital 认定股本 `RRC8 ]l
P (452)parent company 母公司 9*AH&/EXth
P (453)pareto distribution 帕累托分布 egOZ.oV
P (454)participating preference shares 参与优先股 wUnz D)
P (455)partnership 合伙 LyEM^d]
P (456)payable ledger 应付款项账户 wHGiN9A+
P (457)payback 回收期 F*&A=@/3
P (458)payments and receipts account 收入和支出报表 Fpz)@0K;
P (459)payments withheld 保留款额 ".n,R"EF
P (460)payroll 工资单 y" >_$
P (461)payroll analysis 工资分析 !/1aot^(
P (462)percentage profit on turnover 利润对营业额比率 DK!QGATh
P (463)period cost 期间成本 ^h
q?E2
-
P (464)perpetual inventory 永续盘存 $d<vPpJ3
P (465)personal account 记名账户 80i-)a\n
P (466)PEPT 项目评审法 #>I*c _-
P (467)petty cash account 备用金账户 R`)^ eqB
P (468)petty cash voucher 备用金凭证 gBF2.{"^
P (469)physical inventory 实地盘存 _$wX HO
Nt
P (470)planning 计划 hJuR,N P
P (471)planning horizon 计划时限
