N (428)number of days stock 存货周转天数 ] ONmWo77o
N (429)number of weeks stock 存货周转周数 [z;}^ 3b
O (430)objective classification 客体分类 nS.qK/.s
O (431)obsolescence 陈旧 7g o Rj
O (432)off balance sheet finance 资产负债表外筹资 4QiV@#o:
O (433)offer for sale 标价出售 *|L;&XM&/
O (434)operating budget 经营预算 Ts=TaRwWf
O (435)operating lease 经营租赁 !@T~m1L
eY
O (436)operating statement 营业报表 *'{9(Oj
O (437)operation time 操作时间 l[WX77
bp=
O (438)operational control 经营控制 8 r0;054
O (439)operational gearing 经营杠杆 ?g*.7Wc
O (440)operating plans 经营计划 wIF'|"
O (441)opportunity cost 机会成本 r=RiuxxTq
O (442)order 定单 'XYjo&w
O (443)ordinary shares 普通股 6HVX4Z#VH
O (444)out-of-date cheque 过期支票 H~ >\HV*
O (445)over capitalization 过分资本化 UhU+vy6)/
O (446)overhead 制造费用 +j8-l-o
O (447)overhead absorption rate 制造费用分配率 !L)|N<
O (448)overhead cost 制造费用 'auYm
X
O (449)overtrading 超过营业资金的经营 oHV!>K_D
P (450)paid cheque 已付支票 }^odUIj
P (451)paid-up share capital 认定股本 !0KNA1w,
P (452)parent company 母公司 SU~ljAF4
P (453)pareto distribution 帕累托分布 +J42pSxzoo
P (454)participating preference shares 参与优先股 BGu<1$G
P (455)partnership 合伙 )g U#[}6H
P (456)payable ledger 应付款项账户
>4=7t&h
P (457)payback 回收期 uXG$YDKqC
P (458)payments and receipts account 收入和支出报表 zx?|5=+!
P (459)payments withheld 保留款额 n2'XWbMaL
P (460)payroll 工资单
$TAsb>W!(
P (461)payroll analysis 工资分析 4C;"4''L
P (462)percentage profit on turnover 利润对营业额比率 f
LkC|
P (463)period cost 期间成本 #%z@yg
P (464)perpetual inventory 永续盘存 #Qu|9Q[QH
P (465)personal account 记名账户 9wC='
P (466)PEPT 项目评审法 z<cPy)F]"
P (467)petty cash account 备用金账户 R!x
/,6,_
P (468)petty cash voucher 备用金凭证 Q$yQ^ mG
P (469)physical inventory 实地盘存 >T\^dHtz
P (470)planning 计划 GgvMd~
P (471)planning horizon 计划时限