N (428)number of days stock 存货周转天数 v ?Ds|
N (429)number of weeks stock 存货周转周数 _n~[wb5J
O (430)objective classification 客体分类 :abpht
O (431)obsolescence 陈旧 D*_Z"q_B
O (432)off balance sheet finance 资产负债表外筹资 t>KvR!+`g
O (433)offer for sale 标价出售 $*\GZ$y>
O (434)operating budget 经营预算 Kb$6a'u7
O (435)operating lease 经营租赁 [@_IUvf^.
O (436)operating statement 营业报表 GEs5@EH
O (437)operation time 操作时间 ow<z @^ 3'
O (438)operational control 经营控制 #{8t
?v l
O (439)operational gearing 经营杠杆 ~9We)FvU4
O (440)operating plans 经营计划 evQk,;pIm
O (441)opportunity cost 机会成本 nSSj&q- O
O (442)order 定单 .wpp)M.w;H
O (443)ordinary shares 普通股 6Cpn::WW}
O (444)out-of-date cheque 过期支票 Efa3{
7>{
O (445)over capitalization 过分资本化 y 1I(^<qO=
O (446)overhead 制造费用 )a=FhSB[G
O (447)overhead absorption rate 制造费用分配率 \D5_g8m:
O (448)overhead cost 制造费用 eWk
W,a
O (449)overtrading 超过营业资金的经营 h
7/wkv\y9
P (450)paid cheque 已付支票 dxa[9>V
P (451)paid-up share capital 认定股本 ^1\[hyZ!
P (452)parent company 母公司 F2^qf
P (453)pareto distribution 帕累托分布 yhsbso,5 a
P (454)participating preference shares 参与优先股 XS_Ib\-50
P (455)partnership 合伙 IM(=j
P (456)payable ledger 应付款项账户 ETQL,t9m
P (457)payback 回收期 3?
x}48
P (458)payments and receipts account 收入和支出报表 sUl
_W"aQ
P (459)payments withheld 保留款额 E%&E<<nhZ
P (460)payroll 工资单 %;ZDw@_<
P (461)payroll analysis 工资分析 @-% .+
P (462)percentage profit on turnover 利润对营业额比率 EmYu]"${1
P (463)period cost 期间成本 d%lwg~@&|5
P (464)perpetual inventory 永续盘存 l
xh}N,
P (465)personal account 记名账户 +eVm+4WK
P (466)PEPT 项目评审法 1,Uf-i
P (467)petty cash account 备用金账户 @wTRoMHPQ
P (468)petty cash voucher 备用金凭证 @tfatq+q
P (469)physical inventory 实地盘存 k%K\~U8"
P (470)planning 计划 6xW1
7P
P (471)planning horizon 计划时限