N (428)number of days stock 存货周转天数 SnM^T(gtS3
N (429)number of weeks stock 存货周转周数 s5)y %, E
O (430)objective classification 客体分类 f85~[3
J
O (431)obsolescence 陈旧 ~Bi%8 G
O (432)off balance sheet finance 资产负债表外筹资 }^^c/w_
O (433)offer for sale 标价出售 >B;KpO"+m
O (434)operating budget 经营预算 {xh5s<uOj
O (435)operating lease 经营租赁 ^1_CS*
O (436)operating statement 营业报表 vb}c)w
dp?
O (437)operation time 操作时间 {@k
, e
O (438)operational control 经营控制 (B! DBnq
O (439)operational gearing 经营杠杆 $xjfW/k? M
O (440)operating plans 经营计划 ,T;D33XV
O (441)opportunity cost 机会成本 U=5~]0g
O (442)order 定单
=y`-:j\
O (443)ordinary shares 普通股 z" ;(0%
O (444)out-of-date cheque 过期支票 `g 0^ W/ j
O (445)over capitalization 过分资本化 2IGU{&s
O (446)overhead 制造费用 _'*(-K5&
O (447)overhead absorption rate 制造费用分配率 4vCUVo r
O (448)overhead cost 制造费用 ):y^
g:
O (449)overtrading 超过营业资金的经营 xC}' "``s
P (450)paid cheque 已付支票 |I{3~+E h
P (451)paid-up share capital 认定股本 @jrxbo;5
P (452)parent company 母公司 @a,=ApS"
P (453)pareto distribution 帕累托分布 eBY/Y6 R
P (454)participating preference shares 参与优先股 ^ dE[ ;
P (455)partnership 合伙 p"j &s
P (456)payable ledger 应付款项账户 w^,Xa
P (457)payback 回收期 t D4-Llj6
P (458)payments and receipts account 收入和支出报表 >Psq
" Xj
P (459)payments withheld 保留款额 nq~fH(QY
P (460)payroll 工资单 Gl[1K/,*
P (461)payroll analysis 工资分析 qVH.I6)
P (462)percentage profit on turnover 利润对营业额比率 Oqq' r "S
P (463)period cost 期间成本 qk(bA/+e
P (464)perpetual inventory 永续盘存 D0z[h(m
P (465)personal account 记名账户 ^YB2E*
P (466)PEPT 项目评审法 VE }r'MBk
P (467)petty cash account 备用金账户 NytodVZ'
3
P (468)petty cash voucher 备用金凭证 G5 RdytK
P (469)physical inventory 实地盘存 PZlPC#E-
P (470)planning 计划 Q{an[9To~P
P (471)planning horizon 计划时限
