N (428)number of days stock 存货周转天数 ;Ch+X$m9
N (429)number of weeks stock 存货周转周数 -!'Oy%a#
O (430)objective classification 客体分类 gtaV6sD
O (431)obsolescence 陈旧 pPi YPfs
O (432)off balance sheet finance 资产负债表外筹资 q9W~
7
O (433)offer for sale 标价出售 SZim
>@R
O (434)operating budget 经营预算 g{g`YvLu^
O (435)operating lease 经营租赁 ?Kx6Sf<i
O (436)operating statement 营业报表 #/n|@z'
O (437)operation time 操作时间 L~*|,h
O (438)operational control 经营控制 z9k*1:
O (439)operational gearing 经营杠杆 KAj"p9hq+k
O (440)operating plans 经营计划 D rF
O (441)opportunity cost 机会成本 (xk.NZnF
O (442)order 定单 a'
IX yj
O (443)ordinary shares 普通股 ~
V@xu{
O (444)out-of-date cheque 过期支票
RL7C
YB
O (445)over capitalization 过分资本化 936Ff*%(l
O (446)overhead 制造费用 9]]!8_0=r
O (447)overhead absorption rate 制造费用分配率 fs2mN1
O (448)overhead cost 制造费用 ONjC(7
O (449)overtrading 超过营业资金的经营 GN:Ru|n
P (450)paid cheque 已付支票 k%EWkM)?
P (451)paid-up share capital 认定股本 ntrY =Y
P (452)parent company 母公司 J-
t=1
P (453)pareto distribution 帕累托分布 ! 6p>P4TT
P (454)participating preference shares 参与优先股 4o1Q7
P (455)partnership 合伙 }Kvh`@CiJ
P (456)payable ledger 应付款项账户 c[(yU#@
P (457)payback 回收期 V+qFT3?-
P (458)payments and receipts account 收入和支出报表 WW@JVZxK
P (459)payments withheld 保留款额 [n!$D(|"!V
P (460)payroll 工资单 tj#=%m?8V;
P (461)payroll analysis 工资分析 ~/^y.SsWM
P (462)percentage profit on turnover 利润对营业额比率 gIV3n#-{L
P (463)period cost 期间成本 :`:xP
P (464)perpetual inventory 永续盘存 VKq0<+M
P (465)personal account 记名账户 SL[rn<x|
P (466)PEPT 项目评审法 /HB+ami,
P (467)petty cash account 备用金账户 tP}Xhn`
P (468)petty cash voucher 备用金凭证 P_,v5Qx"-
P (469)physical inventory 实地盘存 J}x>~?W
P (470)planning 计划 @PYW|*VS
P (471)planning horizon 计划时限