N (428)number of days stock 存货周转天数 ( #-=y~%
N (429)number of weeks stock 存货周转周数 U.pr} hq
O (430)objective classification 客体分类 &Qq/Xi,bZ
O (431)obsolescence 陈旧 SEQO2`]e:
O (432)off balance sheet finance 资产负债表外筹资 QVS si
j
O (433)offer for sale 标价出售 c ;21i;&,9
O (434)operating budget 经营预算 C`)^~C_]`3
O (435)operating lease 经营租赁 cB|
Cy{%
O (436)operating statement 营业报表 3\p]esse
O (437)operation time 操作时间 -Ty<9(~S
O (438)operational control 经营控制 4('0f:9z+
O (439)operational gearing 经营杠杆 9Nag%o{*S>
O (440)operating plans 经营计划 U|
41u4)D
O (441)opportunity cost 机会成本 XgiI6-B~
O (442)order 定单 Owh*KY:
O (443)ordinary shares 普通股 @dE 3
O (444)out-of-date cheque 过期支票 q-3J.VLJ5H
O (445)over capitalization 过分资本化 K{= r .W
O (446)overhead 制造费用 iC\rhHKQ
O (447)overhead absorption rate 制造费用分配率 Z
M-/n>
O (448)overhead cost 制造费用 !X\sQNp
O (449)overtrading 超过营业资金的经营 0i`v:Lq%
P (450)paid cheque 已付支票 >uyeI &z
P (451)paid-up share capital 认定股本 c<+g|@A#
P (452)parent company 母公司 ui.QYAYaV
P (453)pareto distribution 帕累托分布 ]xJ'oBhy
P (454)participating preference shares 参与优先股 ~51kiQW
P (455)partnership 合伙 |~/3u/
P (456)payable ledger 应付款项账户 =0PNHO\gl
P (457)payback 回收期 Lem\UD$D`
P (458)payments and receipts account 收入和支出报表 ,);=
(r9
P (459)payments withheld 保留款额 u b zb
P (460)payroll 工资单 {p#l!P/
P (461)payroll analysis 工资分析 )I Y 5Y
P (462)percentage profit on turnover 利润对营业额比率 u:AfHZ
P (463)period cost 期间成本 HC9vc,Fp
P (464)perpetual inventory 永续盘存 e-%7
F]e
P (465)personal account 记名账户 Eo7 _v
P (466)PEPT 项目评审法 dr,B\.|jC
P (467)petty cash account 备用金账户 vu_>U({.
T
P (468)petty cash voucher 备用金凭证 ]Efh(Gb]
P (469)physical inventory 实地盘存 :>tF_6
P (470)planning 计划 `eMrP`
P (471)planning horizon 计划时限
