N (428)number of days stock 存货周转天数 :6~D OvY
N (429)number of weeks stock 存货周转周数 gmU_# J%~
O (430)objective classification 客体分类 f s8nYgv|Q
O (431)obsolescence 陈旧 :lF[k`S T
O (432)off balance sheet finance 资产负债表外筹资 x$G u)S
O (433)offer for sale 标价出售 >Oary
O (434)operating budget 经营预算 wYZ"fusT
O (435)operating lease 经营租赁 `t0?PpUo
O (436)operating statement 营业报表 ``%uq) G=D
O (437)operation time 操作时间
tCT-cs
O (438)operational control 经营控制 'dE G\?v9
O (439)operational gearing 经营杠杆 X bF;
O (440)operating plans 经营计划 r?{$k3Vl
O (441)opportunity cost 机会成本 Z3:M%)e_u$
O (442)order 定单 ,XD'f
O (443)ordinary shares 普通股 G ~,K$z/-l
O (444)out-of-date cheque 过期支票
2h<{~;
O (445)over capitalization 过分资本化 4nC`DJ;V
O (446)overhead 制造费用 TTg>g~t`
O (447)overhead absorption rate 制造费用分配率 x?hdC)#DWI
O (448)overhead cost 制造费用 6kW <i,A
-
O (449)overtrading 超过营业资金的经营 J.
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P (450)paid cheque 已付支票 ]1A"l!yf
P (451)paid-up share capital 认定股本 PUMh#^g}
P (452)parent company 母公司 nWTo$*>W
P (453)pareto distribution 帕累托分布 c zMu<@c [
P (454)participating preference shares 参与优先股 #+mt}w /
P (455)partnership 合伙 s%t PGjMq
P (456)payable ledger 应付款项账户 E0K'|*
P (457)payback 回收期 Ql1HaC/5)-
P (458)payments and receipts account 收入和支出报表 f t VA
P (459)payments withheld 保留款额 OBGA~E;%
P (460)payroll 工资单 | aH ;@V
P (461)payroll analysis 工资分析 ( "2ukHc
P (462)percentage profit on turnover 利润对营业额比率 r 5!ie!5gE
P (463)period cost 期间成本 yo)a_rY
P (464)perpetual inventory 永续盘存 J CjQR`)
P (465)personal account 记名账户 //c<p
P (466)PEPT 项目评审法 !PN;XZ~{
P (467)petty cash account 备用金账户 9zdp 8?T
P (468)petty cash voucher 备用金凭证 Q'f!392|
P (469)physical inventory 实地盘存 ?k lV;+
P (470)planning 计划 n@pm5f
P (471)planning horizon 计划时限
