N (428)number of days stock 存货周转天数 V=zi
>o`
N (429)number of weeks stock 存货周转周数 _z'u pb&
O (430)objective classification 客体分类 3AQZRul
O (431)obsolescence 陈旧 ~;1l9^N|
O (432)off balance sheet finance 资产负债表外筹资 P/c&@_b
O (433)offer for sale 标价出售 zhpx"{_
O (434)operating budget 经营预算 T^ w36}a
O (435)operating lease 经营租赁 :,Pn3xl
O (436)operating statement 营业报表 JQV%fTH S
O (437)operation time 操作时间 vWRju*Z&
O (438)operational control 经营控制 "SzdDY6
O (439)operational gearing 经营杠杆 Q 7R~{5r>W
O (440)operating plans 经营计划 h(M#f7'~&
O (441)opportunity cost 机会成本 3|1i lP
O (442)order 定单 Db)?i?o}t
O (443)ordinary shares 普通股 Q k\A
c
O (444)out-of-date cheque 过期支票 KHgBo} 6
O (445)over capitalization 过分资本化 b
/@#}Gc
O (446)overhead 制造费用 ]<H&+ &!
O (447)overhead absorption rate 制造费用分配率 q8^^H$<Db
O (448)overhead cost 制造费用 D[^m{ 9_
O (449)overtrading 超过营业资金的经营 D$bIo "
P (450)paid cheque 已付支票 odPL {XFj
P (451)paid-up share capital 认定股本 lz"OC<D}(
P (452)parent company 母公司 J13>i7]L%
P (453)pareto distribution 帕累托分布 'f[T&o&L/
P (454)participating preference shares 参与优先股 q0$
!y!~
P (455)partnership 合伙 Pm
lx8@D
P (456)payable ledger 应付款项账户 }*lUah,@
P (457)payback 回收期 c.,2GwW
P (458)payments and receipts account 收入和支出报表 O) WC W<p
P (459)payments withheld 保留款额 2C/$Ei^t
P (460)payroll 工资单 |55N? =8
P (461)payroll analysis 工资分析 !OA]s%u
P (462)percentage profit on turnover 利润对营业额比率 $/.zm; D
P (463)period cost 期间成本 Hv M)e.!
P (464)perpetual inventory 永续盘存 hg+X(0
P (465)personal account 记名账户 f2^r[kPX"
P (466)PEPT 项目评审法 JS*m65e
P (467)petty cash account 备用金账户 |
\'rP_I>
P (468)petty cash voucher 备用金凭证 T{Sb^-H#X
P (469)physical inventory 实地盘存 !eEHmRgg4
P (470)planning 计划 } w
5 l
P (471)planning horizon 计划时限
