N (428)number of days stock 存货周转天数 0,vj,ic*WX
N (429)number of weeks stock 存货周转周数 M\Uc;:) H
O (430)objective classification 客体分类 uJ|5Ve
O (431)obsolescence 陈旧 DU*g~{8T$
O (432)off balance sheet finance 资产负债表外筹资 :w
{M6mM>
O (433)offer for sale 标价出售 {L-{
Y<fke
O (434)operating budget 经营预算 }6uV]V{
O (435)operating lease 经营租赁 ,%)WT>
O (436)operating statement 营业报表 *'s2
K
O (437)operation time 操作时间 M@!]U:5~V
O (438)operational control 经营控制 D*d
3w
O (439)operational gearing 经营杠杆 ,z0~mN
O (440)operating plans 经营计划 7)8rc(58
O (441)opportunity cost 机会成本 JhMrm%
O (442)order 定单 ySr091Q
O (443)ordinary shares 普通股 ^huBqEs
O (444)out-of-date cheque 过期支票 T0*TTB&b
O (445)over capitalization 过分资本化 ${TB2q}%
O (446)overhead 制造费用 5fvUv"m
O (447)overhead absorption rate 制造费用分配率 ~u?x{[
O (448)overhead cost 制造费用 k"DQbUy0L
O (449)overtrading 超过营业资金的经营 7b7%(
P (450)paid cheque 已付支票 Fu1|b2B-x
P (451)paid-up share capital 认定股本 0f=N3)
P (452)parent company 母公司 >PTu*6Z
P (453)pareto distribution 帕累托分布 d 40'3]/{
P (454)participating preference shares 参与优先股 %CsTB0Y7n,
P (455)partnership 合伙 jziA;6uL
P (456)payable ledger 应付款项账户 5JU(@}Db
P (457)payback 回收期 {R1Cxt}
P (458)payments and receipts account 收入和支出报表 fUL{c,7xda
P (459)payments withheld 保留款额 ?Qo_
KQ%sn
P (460)payroll 工资单 iaa (ce
P (461)payroll analysis 工资分析 I).^,%>Z)
P (462)percentage profit on turnover 利润对营业额比率 M$>WmG1~D
P (463)period cost 期间成本 5EV8zf
P (464)perpetual inventory 永续盘存 p@N Er,GB
P (465)personal account 记名账户 My6]k?;}(
P (466)PEPT 项目评审法 Ro3I/NI>
P (467)petty cash account 备用金账户 &>) `P[x
P (468)petty cash voucher 备用金凭证 )qe$rD;N
P (469)physical inventory 实地盘存
6>N u=~
P (470)planning 计划 [hv3o0".
P (471)planning horizon 计划时限