N (428)number of days stock 存货周转天数 9fP) Fwih
N (429)number of weeks stock 存货周转周数 $5lW)q A
O (430)objective classification 客体分类 S<eZ d./p6
O (431)obsolescence 陈旧 @7@e`b?
O (432)off balance sheet finance 资产负债表外筹资 e&$p-0DmT|
O (433)offer for sale 标价出售 3@^>#U
O (434)operating budget 经营预算 ~$4]HDg
O (435)operating lease 经营租赁
! Ea&]G
O (436)operating statement 营业报表 Hz}+SAZ
O (437)operation time 操作时间 1C_'H.q<=
O (438)operational control 经营控制 (PS$e~H s
O (439)operational gearing 经营杠杆 m ~u|VgD
O (440)operating plans 经营计划 (Sth:{ ;
O (441)opportunity cost 机会成本 F!7f_m0=
O (442)order 定单 :1aL9 fT
O (443)ordinary shares 普通股 Es'- wr\Hm
O (444)out-of-date cheque 过期支票 S3u yn78hI
O (445)over capitalization 过分资本化 (2z
% U
O (446)overhead 制造费用 atY *8I|
O (447)overhead absorption rate 制造费用分配率
3L%W VCB
O (448)overhead cost 制造费用 $gVLk.
O (449)overtrading 超过营业资金的经营 h/I@_?k+
P (450)paid cheque 已付支票 Abj97S
P (451)paid-up share capital 认定股本 WP0 #i~3*
P (452)parent company 母公司 Z#-k.|}
P (453)pareto distribution 帕累托分布 99^A T*ByY
P (454)participating preference shares 参与优先股 @Q;i. u{V
P (455)partnership 合伙 8f?rEI\0GD
P (456)payable ledger 应付款项账户 \ V6
P (457)payback 回收期 ^ED"rMI
P (458)payments and receipts account 收入和支出报表 96c"I;\GXX
P (459)payments withheld 保留款额 Rl_.;?v"!
P (460)payroll 工资单 3->,So0Y
P (461)payroll analysis 工资分析 "hWJ3pi{o{
P (462)percentage profit on turnover 利润对营业额比率 r4E `'o[
P (463)period cost 期间成本 oW^k7 #<e}
P (464)perpetual inventory 永续盘存 !w q4EV
P (465)personal account 记名账户 kg<P t >
P (466)PEPT 项目评审法 >SvDgeg_7f
P (467)petty cash account 备用金账户 {3hqp*xl
P (468)petty cash voucher 备用金凭证 @ ]f3| >I
P (469)physical inventory 实地盘存 ;a
|`s
P (470)planning 计划 Bi e?M
P (471)planning horizon 计划时限
