N (428)number of days stock 存货周转天数 M^*\$K%
N (429)number of weeks stock 存货周转周数 hq&|
O (430)objective classification 客体分类 =z;]FauR!
O (431)obsolescence 陈旧 /IN#1I!K
O (432)off balance sheet finance 资产负债表外筹资 N>Ih2>8t
O (433)offer for sale 标价出售 [UXN=
76N
O (434)operating budget 经营预算 w3ATsIw
O (435)operating lease 经营租赁 ,PmUl=
O (436)operating statement 营业报表 3dSb!q0&N
O (437)operation time 操作时间 )Gavjj&uJ
O (438)operational control 经营控制 9dw*
++
O (439)operational gearing 经营杠杆 q
}+zNeC
O (440)operating plans 经营计划 %&_^I*
O (441)opportunity cost 机会成本 GGnlkp& E
O (442)order 定单 |.,]0CRg
O (443)ordinary shares 普通股 jQxhR
O (444)out-of-date cheque 过期支票 L2+cVR
O (445)over capitalization 过分资本化 51JB,}dGH}
O (446)overhead 制造费用 !ej]'>V,X
O (447)overhead absorption rate 制造费用分配率 4(sHUWT
O (448)overhead cost 制造费用 pU9.#O
O (449)overtrading 超过营业资金的经营 ;p2b^q'
P (450)paid cheque 已付支票 #CPLvg#
P (451)paid-up share capital 认定股本 >s 6ye
P (452)parent company 母公司 s;YbZ*oaMe
P (453)pareto distribution 帕累托分布 xL1Li]fM!'
P (454)participating preference shares 参与优先股 #M{qMJHDo
P (455)partnership 合伙 `3i<jZMG
P (456)payable ledger 应付款项账户 xu_,0ZT]{
P (457)payback 回收期 H0#=oJr$)W
P (458)payments and receipts account 收入和支出报表 i^e8.zgywF
P (459)payments withheld 保留款额 E_En"r)y
P (460)payroll 工资单 `<yQ`Y_X
P (461)payroll analysis 工资分析 z~X
/.>
P (462)percentage profit on turnover 利润对营业额比率 r8@]|`j
P (463)period cost 期间成本
$,2T~1tE
P (464)perpetual inventory 永续盘存 5?F5xiW
P (465)personal account 记名账户 Db<#gH
P (466)PEPT 项目评审法 a/\{NHs6"5
P (467)petty cash account 备用金账户 W^H3 =hZ
P (468)petty cash voucher 备用金凭证 t))MZw&@
P (469)physical inventory 实地盘存 m0As t<u
P (470)planning 计划 Y*$>d/E
P (471)planning horizon 计划时限