N (428)number of days stock 存货周转天数 9>k_z&<
N (429)number of weeks stock 存货周转周数 BcxALRWE
O (430)objective classification 客体分类 :5[1Iepdn
O (431)obsolescence 陈旧 B'&QLO|
O (432)off balance sheet finance 资产负债表外筹资 ZxB7H{
O (433)offer for sale 标价出售 {Jc.49
O (434)operating budget 经营预算 He*c=^8k
O (435)operating lease 经营租赁 =/Ph]f9
O (436)operating statement 营业报表 @!Rklhb
O (437)operation time 操作时间 )F_nK f"a
O (438)operational control 经营控制 x@3"
SiC
O (439)operational gearing 经营杠杆 txik
{' :
O (440)operating plans 经营计划 l i)
5o
O (441)opportunity cost 机会成本 3I G<Ot9
O (442)order 定单 {I8C&GS
O (443)ordinary shares 普通股 Y/ I32@
O (444)out-of-date cheque 过期支票 $X,dQ]M
O (445)over capitalization 过分资本化 8
/k"A-m
O (446)overhead 制造费用 .'PS
L
O (447)overhead absorption rate 制造费用分配率 4 '5|YGQj
O (448)overhead cost 制造费用 hsHbT^Qm
O (449)overtrading 超过营业资金的经营 +_1sFH`
P (450)paid cheque 已付支票 [`kk<$=,&
P (451)paid-up share capital 认定股本 $38)_{
P (452)parent company 母公司 z/,&w_8,:
P (453)pareto distribution 帕累托分布 N6HeZB":
P (454)participating preference shares 参与优先股 ~P BJ~j+G
P (455)partnership 合伙 Rga
*68s|&
P (456)payable ledger 应付款项账户 \V#fl
P (457)payback 回收期 _tRRIW"Vx"
P (458)payments and receipts account 收入和支出报表 s_}`TejK
P (459)payments withheld 保留款额 I-^C6~
P (460)payroll 工资单 R PdFLC/
P (461)payroll analysis 工资分析 +c$:#9$ |
P (462)percentage profit on turnover 利润对营业额比率 d7S?"JpV
P (463)period cost 期间成本 A(*c|Aj9
P (464)perpetual inventory 永续盘存 Bo$dIn2_
P (465)personal account 记名账户 :$*@S=8 O
P (466)PEPT 项目评审法 [2PPa9F
P (467)petty cash account 备用金账户 xp}M5|
P (468)petty cash voucher 备用金凭证 IGOEqUw*
P (469)physical inventory 实地盘存 i1ScXKO
P (470)planning 计划 ;I?x;lH
P (471)planning horizon 计划时限