N (428)number of days stock 存货周转天数 MX!t/&X(n
N (429)number of weeks stock 存货周转周数 mFCD wh]
O (430)objective classification 客体分类 tI 651Wm9
O (431)obsolescence 陈旧 C>%2'S^.b
O (432)off balance sheet finance 资产负债表外筹资 y+3<
]
N
O (433)offer for sale 标价出售 Y\e,#y
O (434)operating budget 经营预算 Uh QsT^b_
O (435)operating lease 经营租赁 wc #+ Yh6
O (436)operating statement 营业报表 C$MaJHkiF
O (437)operation time 操作时间 0bY}<x(;
O (438)operational control 经营控制 =,Y i" E
O (439)operational gearing 经营杠杆 u\~dsD2)q
O (440)operating plans 经营计划 t__UqCq~h
O (441)opportunity cost 机会成本 1.7tXjRd+
O (442)order 定单
i <KWFF
#
O (443)ordinary shares 普通股 6=V&3 |"
O (444)out-of-date cheque 过期支票 jJ^p
?
O (445)over capitalization 过分资本化 ;6o p|O
O (446)overhead 制造费用 ]"'$i4I{R
O (447)overhead absorption rate 制造费用分配率 G8}w|'0m
O (448)overhead cost 制造费用 h rfu\ cI
O (449)overtrading 超过营业资金的经营 ') pXQ
P (450)paid cheque 已付支票 WfbG } %&J
P (451)paid-up share capital 认定股本 L_f u<W
P (452)parent company 母公司 " P
A:
P (453)pareto distribution 帕累托分布 MB$K ?"Y
P (454)participating preference shares 参与优先股 bn`1JI@S4
P (455)partnership 合伙 Uj!3H]d
P (456)payable ledger 应付款项账户 oqzx}?0
P (457)payback 回收期 4k9O6
P (458)payments and receipts account 收入和支出报表 anwMG0
P (459)payments withheld 保留款额 {J`Zl1_q
P (460)payroll 工资单 V!!E)I
P (461)payroll analysis 工资分析 R"Q=U}?$
P (462)percentage profit on turnover 利润对营业额比率 #R_IF&7
P (463)period cost 期间成本 Ap}^6_YXd
P (464)perpetual inventory 永续盘存 yya"* ]*S
P (465)personal account 记名账户 9NCo0!Fb
P (466)PEPT 项目评审法 X"V,3gDG
P (467)petty cash account 备用金账户 an+`>}]F
P (468)petty cash voucher 备用金凭证 xf1@mi[a
P (469)physical inventory 实地盘存 =rBNEd
P (470)planning 计划 FJ}RT*7_C
P (471)planning horizon 计划时限
