N (428)number of days stock 存货周转天数 </
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N (429)number of weeks stock 存货周转周数 Tc!n@!RA|
O (430)objective classification 客体分类 .SmG) 5U]
O (431)obsolescence 陈旧 @YRy)+
O (432)off balance sheet finance 资产负债表外筹资 ! ( +M
O (433)offer for sale 标价出售 FeS
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O (434)operating budget 经营预算 x^_c4,i)
O (435)operating lease 经营租赁 |A ,.mOT
O (436)operating statement 营业报表 -hfkF+=U'
O (437)operation time 操作时间 sr[[xzL
O (438)operational control 经营控制 1c @S[y
O (439)operational gearing 经营杠杆 g$mMH
O (440)operating plans 经营计划 AxH`4=3<
O (441)opportunity cost 机会成本 }eA ) m
O (442)order 定单 :-U& _%#w
O (443)ordinary shares 普通股 G5OGyQp
O (444)out-of-date cheque 过期支票 ">_|!B&wb^
O (445)over capitalization 过分资本化 %-$
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O (446)overhead 制造费用 } ,}g](!m
O (447)overhead absorption rate 制造费用分配率 T` j {2
O (448)overhead cost 制造费用 G9xO>Xp^Al
O (449)overtrading 超过营业资金的经营 P.Cn[64a+@
P (450)paid cheque 已付支票 <\uDt bK
P (451)paid-up share capital 认定股本 ollVg/z
P (452)parent company 母公司 <Piq?&VX[
P (453)pareto distribution 帕累托分布 \(=xc2
P (454)participating preference shares 参与优先股 :6%ivS
P (455)partnership 合伙 hT_Q_1,
P (456)payable ledger 应付款项账户 uit.r^8l
P (457)payback 回收期 Wi5Dl =
P (458)payments and receipts account 收入和支出报表 N}[!QE
P (459)payments withheld 保留款额 .waj.9&[l
P (460)payroll 工资单 D+
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P (461)payroll analysis 工资分析 1#;^ Z3
P (462)percentage profit on turnover 利润对营业额比率 #H
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P (463)period cost 期间成本 {*g{9`
P (464)perpetual inventory 永续盘存 ]oz >/\!
P (465)personal account 记名账户 @].!}tz
P (466)PEPT 项目评审法 90Sras>F
P (467)petty cash account 备用金账户 9An \uH)mL
P (468)petty cash voucher 备用金凭证 ;gu4~LQw
P (469)physical inventory 实地盘存 *wX[zO+o
P (470)planning 计划 z[Q e8 6L
P (471)planning horizon 计划时限
