N (428)number of days stock 存货周转天数 s/p>30F g
N (429)number of weeks stock 存货周转周数 u0 'pR#
m|
O (430)objective classification 客体分类 r)Mx.`d!
O (431)obsolescence 陈旧 8zB+%mcF
O (432)off balance sheet finance 资产负债表外筹资 +lf@O&w
O (433)offer for sale 标价出售 NiJ?no
O (434)operating budget 经营预算 *Tlws
O (435)operating lease 经营租赁 EssUyF-jwU
O (436)operating statement 营业报表 )eedfb1
O (437)operation time 操作时间 szM=U$jKq
O (438)operational control 经营控制 3vvFF]D5k
O (439)operational gearing 经营杠杆 "351 s3ff
O (440)operating plans 经营计划 80l3.z,:
O (441)opportunity cost 机会成本 H&>>]DD
O (442)order 定单 ,a?\i
JNb
O (443)ordinary shares 普通股 ss M9t
O (444)out-of-date cheque 过期支票 A5>gLhl7
O (445)over capitalization 过分资本化 OHa{!SaL
O (446)overhead 制造费用 fU){]YP
O (447)overhead absorption rate 制造费用分配率 oT5rX
,8
O (448)overhead cost 制造费用 vng8{Mx90*
O (449)overtrading 超过营业资金的经营 4 *2>R8SX~
P (450)paid cheque 已付支票 dQ2i{A"BKz
P (451)paid-up share capital 认定股本 J|64b
P (452)parent company 母公司 u3?Pp[tM<
P (453)pareto distribution 帕累托分布 V44sNi
P (454)participating preference shares 参与优先股 PTV`=vtj
P (455)partnership 合伙 ]\b1~k i!F
P (456)payable ledger 应付款项账户 pa> 2JF*
P (457)payback 回收期 %w|3:
P (458)payments and receipts account 收入和支出报表
@OL3&R
P (459)payments withheld 保留款额 HI `A;G]
P (460)payroll 工资单 {CyPcD'$s
P (461)payroll analysis 工资分析 BrH`:Dw
P (462)percentage profit on turnover 利润对营业额比率 `? S?)0B
P (463)period cost 期间成本 gt~2Br4
P (464)perpetual inventory 永续盘存 y7L4jO9h
P (465)personal account 记名账户
0{ Ll4
P (466)PEPT 项目评审法 qZ ]VS/5A
P (467)petty cash account 备用金账户 $A!h= ]
P (468)petty cash voucher 备用金凭证 qFsg&<
P (469)physical inventory 实地盘存 -H]f@|AOw
P (470)planning 计划 O=?X %m #
P (471)planning horizon 计划时限
