N (428)number of days stock 存货周转天数 H
aturg
N (429)number of weeks stock 存货周转周数 T,;6q
!s=
O (430)objective classification 客体分类 oW-luC+
O (431)obsolescence 陈旧 D
F0~A
O (432)off balance sheet finance 资产负债表外筹资 &oAuh?kTq
O (433)offer for sale 标价出售 7^:s/xHO*
O (434)operating budget 经营预算
vH
`u
O (435)operating lease 经营租赁 51L:%Af
O (436)operating statement 营业报表 m+1MoeR
O (437)operation time 操作时间 73P(oVj<
O (438)operational control 经营控制 0C3CqGP
O (439)operational gearing 经营杠杆 Iy"
O (440)operating plans 经营计划 '!Q[+@$
O (441)opportunity cost 机会成本 sYe
Z.MacU
O (442)order 定单 ;zs4>>^>
O (443)ordinary shares 普通股 tdEu4)6
O (444)out-of-date cheque 过期支票 lS}5bcjR=k
O (445)over capitalization 过分资本化 B:Msn)C~
O (446)overhead 制造费用 n|{x\@VeF
O (447)overhead absorption rate 制造费用分配率 eoow]me
O (448)overhead cost 制造费用 <~f/T]E,
O (449)overtrading 超过营业资金的经营 YsDn?p D@
P (450)paid cheque 已付支票 vk
{dL'
P (451)paid-up share capital 认定股本 ZJd1Lx
P (452)parent company 母公司 =:5yRP
P (453)pareto distribution 帕累托分布 1!,lI?j,
P (454)participating preference shares 参与优先股 bPiJCX0d
P (455)partnership 合伙 qA&N6`
P (456)payable ledger 应付款项账户 xUj[ d(q
P (457)payback 回收期 sgF
pZk
P (458)payments and receipts account 收入和支出报表 -<qci3Ba}
P (459)payments withheld 保留款额 Kh3*\x T
P (460)payroll 工资单 `y
m^0x8
P (461)payroll analysis 工资分析 sexnO^s
P (462)percentage profit on turnover 利润对营业额比率 YW}1Mf=_
P (463)period cost 期间成本 (%\N-[yZ
P (464)perpetual inventory 永续盘存 trg+")a
P (465)personal account 记名账户 z]~B@9l
P (466)PEPT 项目评审法 k4s >sd3 5
P (467)petty cash account 备用金账户 [O9(sWL'
P (468)petty cash voucher 备用金凭证 1 vi<@i,
P (469)physical inventory 实地盘存 lshO'I+)*
P (470)planning 计划 >H[&Wa+_
P (471)planning horizon 计划时限