N (428)number of days stock 存货周转天数 LQ"x
m
N (429)number of weeks stock 存货周转周数 kAoh#8=
O (430)objective classification 客体分类 r`:dUCFE
O (431)obsolescence 陈旧 M:K4o%
O (432)off balance sheet finance 资产负债表外筹资 o-]8)G>~M
O (433)offer for sale 标价出售 Mgu=cm)
O (434)operating budget 经营预算 l-[5Zl;"
O (435)operating lease 经营租赁 xn7bb[g;
O (436)operating statement 营业报表 &+
pp;1ls
O (437)operation time 操作时间 HR?a93
O (438)operational control 经营控制 T@N)BfkB
O (439)operational gearing 经营杠杆 FzFP 0
O (440)operating plans 经营计划 _qS4Ns/4s
O (441)opportunity cost 机会成本 V%J_iY/BUb
O (442)order 定单 d1d:5b
O (443)ordinary shares 普通股 Otm7j>w
O (444)out-of-date cheque 过期支票 =,W~^<\"
O (445)over capitalization 过分资本化 ]-u>HO g\
O (446)overhead 制造费用 xa%2w]
O (447)overhead absorption rate 制造费用分配率 Hb9r.;r<EW
O (448)overhead cost 制造费用 Be0v&Q_NK
O (449)overtrading 超过营业资金的经营 K%>3ev=y.s
P (450)paid cheque 已付支票 dxWG+S
P (451)paid-up share capital 认定股本 }cI _$
P (452)parent company 母公司 6
Zv~c(
P (453)pareto distribution 帕累托分布 GG`;c?d@
P (454)participating preference shares 参与优先股 L>2gx$f
P (455)partnership 合伙 k.#[h@Pm
P (456)payable ledger 应付款项账户 G%fNGQwT
P (457)payback 回收期 T:EUI]
P (458)payments and receipts account 收入和支出报表 [~IFg~*,
P (459)payments withheld 保留款额 ~2U5Wt
P (460)payroll 工资单 ltG|#(
P (461)payroll analysis 工资分析 !X/O1PM|
P (462)percentage profit on turnover 利润对营业额比率 0[SrRpD
P (463)period cost 期间成本 >U[YSsFt6
P (464)perpetual inventory 永续盘存 \EeK<)4:
P (465)personal account 记名账户 #N|A@B5x
P (466)PEPT 项目评审法 Gv}~
P (467)petty cash account 备用金账户 Vb8{OD3PK
P (468)petty cash voucher 备用金凭证 Ezw<
P (469)physical inventory 实地盘存 (C8r^m|A
P (470)planning 计划 ^Jn=a9Q6Z
P (471)planning horizon 计划时限