N (428)number of days stock 存货周转天数 b<rJ@1qtJ
N (429)number of weeks stock 存货周转周数 -@_V|C'?
O (430)objective classification 客体分类 d~J 4&w
O (431)obsolescence 陈旧 YVLaO*( f
O (432)off balance sheet finance 资产负债表外筹资 .!J,9PE
O (433)offer for sale 标价出售 r* l :F{
O (434)operating budget 经营预算 3~!PJI1
O (435)operating lease 经营租赁 (PCv4:`g
O (436)operating statement 营业报表 |LDo<pE*V4
O (437)operation time 操作时间 BK:S:
O (438)operational control 经营控制 wKA c ;!
O (439)operational gearing 经营杠杆 mI ~
k@ !3
O (440)operating plans 经营计划 mM7S9^<UH
O (441)opportunity cost 机会成本 I806I@ix
O (442)order 定单 FLekyJmw
~
O (443)ordinary shares 普通股 OW<5,h
O (444)out-of-date cheque 过期支票 G?6[K&w
O (445)over capitalization 过分资本化 GzUgzj|BN~
O (446)overhead 制造费用 D ~Y 3\KP
O (447)overhead absorption rate 制造费用分配率 ~m56t5+uw
O (448)overhead cost 制造费用 sf5koe
O (449)overtrading 超过营业资金的经营 _,4f
z(
P (450)paid cheque 已付支票 9f4#b8
P (451)paid-up share capital 认定股本 =r :-CRq(
P (452)parent company 母公司 UujFZg[-P9
P (453)pareto distribution 帕累托分布 Qy @r&
P (454)participating preference shares 参与优先股 :bgi*pR{
P (455)partnership 合伙 )
rs);Pl
P (456)payable ledger 应付款项账户 LJMw-#61sj
P (457)payback 回收期 GZ]; U] _
P (458)payments and receipts account 收入和支出报表 `QlChxd
P (459)payments withheld 保留款额 %h%^i
P (460)payroll 工资单 $fY4amX6Z
P (461)payroll analysis 工资分析 K G~fDb
P (462)percentage profit on turnover 利润对营业额比率 Aj Z@hid
P (463)period cost 期间成本 `?VB)
P (464)perpetual inventory 永续盘存 ~WJEH#
P (465)personal account 记名账户 Y Dyi6x,
P (466)PEPT 项目评审法 ^8nK x<&5
P (467)petty cash account 备用金账户 3y?ig2
P (468)petty cash voucher 备用金凭证 +'x`rk
P (469)physical inventory 实地盘存 s3G3_&
P (470)planning 计划 0Kjm:x9T
P (471)planning horizon 计划时限
