N (428)number of days stock 存货周转天数 _N]yI0
k(
N (429)number of weeks stock 存货周转周数 7 Ow7|
O (430)objective classification 客体分类 ^4fkZh
O (431)obsolescence 陈旧 16+@#d%#p
O (432)off balance sheet finance 资产负债表外筹资 4YCGh
O (433)offer for sale 标价出售 VC+\RB#:-
O (434)operating budget 经营预算 -12v/an]L7
O (435)operating lease 经营租赁 aH$~':[93
O (436)operating statement 营业报表 zm}1~A
O (437)operation time 操作时间 W[?B@ sdSZ
O (438)operational control 经营控制 iBi/9
O (439)operational gearing 经营杠杆 cn
c$^[c
O (440)operating plans 经营计划 *=Fcu@
O (441)opportunity cost 机会成本 + mcN6
/
O (442)order 定单 UEe qk"t^
O (443)ordinary shares 普通股 >r*Zm2($MR
O (444)out-of-date cheque 过期支票 j>T''Tf
O (445)over capitalization 过分资本化 Qm-P& g-
O (446)overhead 制造费用 ES~]rPVS
O (447)overhead absorption rate 制造费用分配率 :U*[s$
O (448)overhead cost 制造费用 Ov|j{}=L=9
O (449)overtrading 超过营业资金的经营 qb<gh D=j
P (450)paid cheque 已付支票 :d#NnR0^L
P (451)paid-up share capital 认定股本 Iu[EUi!"
P (452)parent company 母公司 @$*c0.
|z
P (453)pareto distribution 帕累托分布 4(&'V+
o
P (454)participating preference shares 参与优先股 9j"\Lr*o"
P (455)partnership 合伙 |<
V{$),k
P (456)payable ledger 应付款项账户 ^
UzF
nW@a
P (457)payback 回收期 oN$ZZk
R
P (458)payments and receipts account 收入和支出报表 }cT}G;L'-
P (459)payments withheld 保留款额 ,*4"d._Y
P (460)payroll 工资单 4_Jdh48-d
P (461)payroll analysis 工资分析 _"bx#B*
P (462)percentage profit on turnover 利润对营业额比率
e&5K]W0{
P (463)period cost 期间成本 ?*@h]4+k'
P (464)perpetual inventory 永续盘存 %FU[j^
P (465)personal account 记名账户 hmH$_YP}
P (466)PEPT 项目评审法 =FbfV*K9
P (467)petty cash account 备用金账户 W% [5~N
P (468)petty cash voucher 备用金凭证 @}gdOaw
P (469)physical inventory 实地盘存 x\DkS
,O
P (470)planning 计划 A-io-P7qyj
P (471)planning horizon 计划时限