N (428)number of days stock 存货周转天数 w w ,c)$
N (429)number of weeks stock 存货周转周数 y ^A $bTQq
O (430)objective classification 客体分类 L,D>E
O (431)obsolescence 陈旧 i@J,u
O (432)off balance sheet finance 资产负债表外筹资 /<
:; ^B
O (433)offer for sale 标价出售 F: @Ixk?E
O (434)operating budget 经营预算 Na6z,TW
O (435)operating lease 经营租赁 !qpu /
O (436)operating statement 营业报表 ^"l$p,P +
O (437)operation time 操作时间 lX4p'R-h
O (438)operational control 经营控制 `SwnKg
O (439)operational gearing 经营杠杆 %pp+V1FH
O (440)operating plans 经营计划 9A_7:V ] _
O (441)opportunity cost 机会成本 'oHR4O*
O (442)order 定单 X2uX+}h*tA
O (443)ordinary shares 普通股 yn# h$o<
O (444)out-of-date cheque 过期支票 %yMzgk[u
O (445)over capitalization 过分资本化 1;P\mff3Y
O (446)overhead 制造费用 Ax0,7,8y
O (447)overhead absorption rate 制造费用分配率 f$>orVm%.
O (448)overhead cost 制造费用 /( V=Um^0
O (449)overtrading 超过营业资金的经营 @( cS8%wK
P (450)paid cheque 已付支票 =eqI]rVj^
P (451)paid-up share capital 认定股本 i4I0oRp
P (452)parent company 母公司 4cQ5E9
P (453)pareto distribution 帕累托分布 QB[s8"S
P (454)participating preference shares 参与优先股 9 ^ r
P (455)partnership 合伙 88>Uu!M=f
P (456)payable ledger 应付款项账户 vs. uq
P (457)payback 回收期 [tzSr=,Cg
P (458)payments and receipts account 收入和支出报表 jEsTw_
P (459)payments withheld 保留款额 _")h
%)f
P (460)payroll 工资单 vVYduv w
P (461)payroll analysis 工资分析 >
u)ZT
P (462)percentage profit on turnover 利润对营业额比率 vy@Lu
cB
P (463)period cost 期间成本 X6. O ;
P (464)perpetual inventory 永续盘存
lAk1ncx
P (465)personal account 记名账户 'u[o`31.
P (466)PEPT 项目评审法 (g m^o{
P (467)petty cash account 备用金账户 5G!U'.gr
P (468)petty cash voucher 备用金凭证 5Mr;6
]I<
P (469)physical inventory 实地盘存 $ Jm2,Yv
P (470)planning 计划 :*@|"4
P (471)planning horizon 计划时限
