N (428)number of days stock 存货周转天数 hmzair3X
N (429)number of weeks stock 存货周转周数 XARSGAuw
O (430)objective classification 客体分类 lZ a?Y@
O (431)obsolescence 陈旧 |0w~P
s
O (432)off balance sheet finance 资产负债表外筹资 'Kd7l}e!
O (433)offer for sale 标价出售 s>J3\PC
O (434)operating budget 经营预算 24|<<Xn
O (435)operating lease 经营租赁 Gc}0]!nrW9
O (436)operating statement 营业报表
oP-;y&AS
O (437)operation time 操作时间 f(.6|mPp
O (438)operational control 经营控制 *^6k[3VY
O (439)operational gearing 经营杠杆 Q0SW;o7
O (440)operating plans 经营计划 a@k.$
O (441)opportunity cost 机会成本 Tg\hx>
O (442)order 定单 8l?w=)Qy
O (443)ordinary shares 普通股 ;qG1
r@o
O (444)out-of-date cheque 过期支票 +9~ZA3DiP
O (445)over capitalization 过分资本化 `vH&K{
O (446)overhead 制造费用 !G>(j
O (447)overhead absorption rate 制造费用分配率 {jUvKB_x
O (448)overhead cost 制造费用 I$Eg$q
O (449)overtrading 超过营业资金的经营 |$ w0+bV*
P (450)paid cheque 已付支票 5F03y`@ u
P (451)paid-up share capital 认定股本 V%o#AfMI_
P (452)parent company 母公司 JOgmF_(>Z
P (453)pareto distribution 帕累托分布 a[JZ
5D
P (454)participating preference shares 参与优先股 1l~.R#W G&
P (455)partnership 合伙 7(5]Ry:
P (456)payable ledger 应付款项账户 @2|G|C/]O}
P (457)payback 回收期 ZK!4>OuH`
P (458)payments and receipts account 收入和支出报表 , Z4p0M
P (459)payments withheld 保留款额 @|]iSD&T
#
P (460)payroll 工资单 kFnUJM$r
P (461)payroll analysis 工资分析 K9}jR@jy$
P (462)percentage profit on turnover 利润对营业额比率 SE-} XI\
P (463)period cost 期间成本 J;"nm3[.q
P (464)perpetual inventory 永续盘存 jUZ[`f;
P (465)personal account 记名账户 +}\29@{W
P (466)PEPT 项目评审法 2}>go^#O/w
P (467)petty cash account 备用金账户 IwnYJp:9v
P (468)petty cash voucher 备用金凭证 ;\q<zO@x
P (469)physical inventory 实地盘存 L c{
!FG>
P (470)planning 计划 (OQi%/Oy
P (471)planning horizon 计划时限