N (428)number of days stock 存货周转天数 `-R-O@X|
N (429)number of weeks stock 存货周转周数 q*L>MV
O (430)objective classification 客体分类 BBV"nm_(/
O (431)obsolescence 陈旧 DjyqQyq~
O (432)off balance sheet finance 资产负债表外筹资 ''bh{
.x
O (433)offer for sale 标价出售 wzXIEWJ
O (434)operating budget 经营预算 P3Wnso
O (435)operating lease 经营租赁 #?OJ9pyG'
O (436)operating statement 营业报表 InO;DA\
O (437)operation time 操作时间 [>2iz
O (438)operational control 经营控制 IhIz 7.|
O (439)operational gearing 经营杠杆 S:bYeD4
O (440)operating plans 经营计划 [@VM'@e7
O (441)opportunity cost 机会成本 FAkrM?0/
O (442)order 定单 1zGD~[M
O (443)ordinary shares 普通股 X#ZQpo'h
O (444)out-of-date cheque 过期支票 .wU0F
O (445)over capitalization 过分资本化 4YV0v,z
O (446)overhead 制造费用 O'm5k l
O (447)overhead absorption rate 制造费用分配率 ,4Q1[K35B
O (448)overhead cost 制造费用 GI se|[p
O (449)overtrading 超过营业资金的经营 *1H8
&
P (450)paid cheque 已付支票 IP LKOT~
P (451)paid-up share capital 认定股本 Dias!$g
P (452)parent company 母公司 Qe[ejj1o:
P (453)pareto distribution 帕累托分布 "{;E+-/
aL
P (454)participating preference shares 参与优先股 LD=e Mk:
~
P (455)partnership 合伙 /5!0wxN
P (456)payable ledger 应付款项账户 ?*zDsQ
P (457)payback 回收期 \aN*x
P (458)payments and receipts account 收入和支出报表 43VBx<"
P (459)payments withheld 保留款额 w4nU86oZYl
P (460)payroll 工资单 tJM#/yT
P (461)payroll analysis 工资分析 D-/q-=zd
P (462)percentage profit on turnover 利润对营业额比率 U<YcUmX
P (463)period cost 期间成本 rD\)ndPv
P (464)perpetual inventory 永续盘存 |erG cKk
P (465)personal account 记名账户 u?-|sv*
P (466)PEPT 项目评审法 *;&[q{hz
P (467)petty cash account 备用金账户 CN{xh=2qY[
P (468)petty cash voucher 备用金凭证 ,qT^e8E+
P (469)physical inventory 实地盘存 Sl;[9l2
P (470)planning 计划 V&h{a8xa$
P (471)planning horizon 计划时限