N (428)number of days stock 存货周转天数 $YFn$.70\
N (429)number of weeks stock 存货周转周数 =TU"B- *
O (430)objective classification 客体分类 6D)
vY
O (431)obsolescence 陈旧 Ktg 6 *L/
O (432)off balance sheet finance 资产负债表外筹资 2g|+*.*`
O (433)offer for sale 标价出售 }[? X%=
O (434)operating budget 经营预算 D{\h Pv
O (435)operating lease 经营租赁 i x
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O (436)operating statement 营业报表 9CW .xX8
O (437)operation time 操作时间 pl'n
0L<l
O (438)operational control 经营控制 v"\Q/5p
O (439)operational gearing 经营杠杆 ^+!!:J|ra
O (440)operating plans 经营计划 vA"yy"B+ V
O (441)opportunity cost 机会成本 (7&[!PS
O (442)order 定单 !c'a<{d@
O (443)ordinary shares 普通股
^\J/l\n
O (444)out-of-date cheque 过期支票 L/#^&*' B
O (445)over capitalization 过分资本化 a'W-& j
O (446)overhead 制造费用 {- tCLkE
3
O (447)overhead absorption rate 制造费用分配率 HtPasFrJ
O (448)overhead cost 制造费用 nQb{/ TqC'
O (449)overtrading 超过营业资金的经营 3/P2&m
P (450)paid cheque 已付支票 {
+MqXeq
P (451)paid-up share capital 认定股本 e
&#qj^
P (452)parent company 母公司 @/yef3
P (453)pareto distribution 帕累托分布 7l%O:M(\
P (454)participating preference shares 参与优先股 dKi+~m' w
P (455)partnership 合伙 P]1`=-
P (456)payable ledger 应付款项账户 9 Iy>oV
P (457)payback 回收期 gtqgf<mS
P (458)payments and receipts account 收入和支出报表 5 o'V}
P (459)payments withheld 保留款额
cT-XF
P (460)payroll 工资单 ;y
Wfb|!
P (461)payroll analysis 工资分析 > @` D@_v
P (462)percentage profit on turnover 利润对营业额比率 Z[[ @O
P (463)period cost 期间成本 U_B"B;ng+
P (464)perpetual inventory 永续盘存 ="JLUq*]s
P (465)personal account 记名账户 +)dQd T0Fq
P (466)PEPT 项目评审法 s^)wh v`C
P (467)petty cash account 备用金账户 & FW|O(]
P (468)petty cash voucher 备用金凭证 R=_
fk
P (469)physical inventory 实地盘存 Xq` '^)
P (470)planning 计划 Vd1.g{yPV
P (471)planning horizon 计划时限
