N (428)number of days stock 存货周转天数 Vs m06Rj{
N (429)number of weeks stock 存货周转周数 %`%1W
MO
O (430)objective classification 客体分类 ^8E/I]-
O (431)obsolescence 陈旧 Xd w%Hw
O (432)off balance sheet finance 资产负债表外筹资 0d. lF:
O (433)offer for sale 标价出售 : |P "`j
O (434)operating budget 经营预算 hnH:G`[F
O (435)operating lease 经营租赁 oM QH- \(}
O (436)operating statement 营业报表 "R Z)pav?
O (437)operation time 操作时间 h&.9Q{D
O (438)operational control 经营控制 pcm|
O (439)operational gearing 经营杠杆 %k1*&2"1#
O (440)operating plans 经营计划 Hya*7l']B
O (441)opportunity cost 机会成本 p8o%H-Xk
O (442)order 定单 <S TwylL
O (443)ordinary shares 普通股 nM\W a
O (444)out-of-date cheque 过期支票 'j>^L
O (445)over capitalization 过分资本化 sK}Ru?a)
O (446)overhead 制造费用 Hq6VwQu?
O (447)overhead absorption rate 制造费用分配率 6 3K ec
O (448)overhead cost 制造费用 T3wR0,
O (449)overtrading 超过营业资金的经营 ) `
'
P (450)paid cheque 已付支票 : cIE8<\%
P (451)paid-up share capital 认定股本 ?9 2+ (s
P (452)parent company 母公司 ! X*L<)=nh
P (453)pareto distribution 帕累托分布 Sr%~
5Q[W
P (454)participating preference shares 参与优先股 +=U`
P (455)partnership 合伙 u [fQvdl
P (456)payable ledger 应付款项账户 w{#%&e(q"
P (457)payback 回收期 i8u9 ~F
P (458)payments and receipts account 收入和支出报表 ';zLh
P (459)payments withheld 保留款额 .|x 0du|
P (460)payroll 工资单 }MuX
N<DDb
P (461)payroll analysis 工资分析 u;1#eP\;
P (462)percentage profit on turnover 利润对营业额比率 ` hI1
P (463)period cost 期间成本 CK'C f{S
P (464)perpetual inventory 永续盘存 nr-VzF7zu
P (465)personal account 记名账户 {Yv
|C)O
P (466)PEPT 项目评审法 k $3.FO"
P (467)petty cash account 备用金账户 (f
$Y0;v>}
P (468)petty cash voucher 备用金凭证 G
sE ?<3
P (469)physical inventory 实地盘存 oKzV!~{0M;
P (470)planning 计划 e7pN9tXGf
P (471)planning horizon 计划时限
