N (428)number of days stock 存货周转天数 ,=tPh4>
N (429)number of weeks stock 存货周转周数 _>8ZL) NQQ
O (430)objective classification 客体分类 f\}fUg 2
O (431)obsolescence 陈旧 l.c*, 9
O (432)off balance sheet finance 资产负债表外筹资 )B 86
O (433)offer for sale 标价出售 m?]X NgT
O (434)operating budget 经营预算 dMw0Aw,2]8
O (435)operating lease 经营租赁 J2M[aibV
O (436)operating statement 营业报表 z U;%s<(p
O (437)operation time 操作时间 'a`cK;X9F
O (438)operational control 经营控制 |^ ^'GZ%a
O (439)operational gearing 经营杠杆 TzT(aWP"
O (440)operating plans 经营计划 3,2|8Q,((!
O (441)opportunity cost 机会成本 RCSG.*% %I
O (442)order 定单 yF-EHNNf
O (443)ordinary shares 普通股 Z6eM~$Y
O (444)out-of-date cheque 过期支票 nCZ&FNi{O~
O (445)over capitalization 过分资本化 59;p |
O (446)overhead 制造费用 S: IhJQ4K
O (447)overhead absorption rate 制造费用分配率 FA}dKE=c
Q
O (448)overhead cost 制造费用 88]V6Rm9[*
O (449)overtrading 超过营业资金的经营 AM4lAq_
P (450)paid cheque 已付支票 kQ5mIJ9(
P (451)paid-up share capital 认定股本 |'B-^? ;
P (452)parent company 母公司 B8){
P (453)pareto distribution 帕累托分布 7JvBzD42
P (454)participating preference shares 参与优先股 /gWaxR*m
P (455)partnership 合伙 &eL02:[
P (456)payable ledger 应付款项账户 DlHt#Ob7
P (457)payback 回收期 `52+ .*J+%
P (458)payments and receipts account 收入和支出报表 +{(f@,&~{
P (459)payments withheld 保留款额 K(
: NshM
P (460)payroll 工资单 LO8`qq*rq
P (461)payroll analysis 工资分析 s 9R#rwIc
P (462)percentage profit on turnover 利润对营业额比率 &M p??{
g
P (463)period cost 期间成本 hXBAs*4DV8
P (464)perpetual inventory 永续盘存 AI{Tw>hZ
P (465)personal account 记名账户 _Mi` ]VSq9
P (466)PEPT 项目评审法 fhGI
P (467)petty cash account 备用金账户 kjVUG >e>
P (468)petty cash voucher 备用金凭证 M3m!u[6|
P (469)physical inventory 实地盘存 6'Y T3=
P (470)planning 计划 PE $sF ]/
P (471)planning horizon 计划时限
