N (428)number of days stock 存货周转天数 #}^kMD >
N (429)number of weeks stock 存货周转周数 B3
mD0
O (430)objective classification 客体分类 mp_(ke
O (431)obsolescence 陈旧 {C=d9z~:
O (432)off balance sheet finance 资产负债表外筹资 gE,i
Cx
O (433)offer for sale 标价出售 R5QSf+/T4
O (434)operating budget 经营预算 0:(`t~
O (435)operating lease 经营租赁 4|+6a6
O (436)operating statement 营业报表 E6);\SJG}
O (437)operation time 操作时间 !_+LmBd
G
O (438)operational control 经营控制 #S[:Q.0 ;
O (439)operational gearing 经营杠杆 N=)
E$h
O (440)operating plans 经营计划 TQx''$j\
O (441)opportunity cost 机会成本 W\{gBjfE
O (442)order 定单 9R XT
O (443)ordinary shares 普通股 MC5M><5\
O (444)out-of-date cheque 过期支票 C9-90,
O (445)over capitalization 过分资本化 MB<oWH[e)
O (446)overhead 制造费用 Qtmsk:qm
O (447)overhead absorption rate 制造费用分配率 =1o_:VOG
O (448)overhead cost 制造费用 }r&^*"
2=
O (449)overtrading 超过营业资金的经营 &[BDqi
P (450)paid cheque 已付支票 H'uRgBjWJ
P (451)paid-up share capital 认定股本 JGaS`fKSk
P (452)parent company 母公司 Y(WX`\M97
P (453)pareto distribution 帕累托分布 .tB[8Y =J
P (454)participating preference shares 参与优先股 V Iof4?i
P (455)partnership 合伙 f"h{se8C
P (456)payable ledger 应付款项账户 xbex6i"ZE
P (457)payback 回收期 $'}:nwq6x
P (458)payments and receipts account 收入和支出报表 w'q}aQS
P (459)payments withheld 保留款额 Sqw.p#
P (460)payroll 工资单 `0+zF-
P (461)payroll analysis 工资分析 '?+q3lps
P (462)percentage profit on turnover 利润对营业额比率 NQq$0<7.=W
P (463)period cost 期间成本 #UH|,>W6
P (464)perpetual inventory 永续盘存 S#{e@ C
P (465)personal account 记名账户 |H&2[B"l
P (466)PEPT 项目评审法 /nEh,<Y)
P (467)petty cash account 备用金账户 c ?mCt0Cg
P (468)petty cash voucher 备用金凭证 ^ N]u
P (469)physical inventory 实地盘存 A{Giz&p
P (470)planning 计划 /?l@7
P (471)planning horizon 计划时限