N (428)number of days stock 存货周转天数 )Q%hd |R
N (429)number of weeks stock 存货周转周数 hvS4"% \
O (430)objective classification 客体分类 C<.Ny,U
O (431)obsolescence 陈旧 yfd$T}WW6
O (432)off balance sheet finance 资产负债表外筹资 0ThX1)SH
O (433)offer for sale 标价出售 Rn-RMD{dh
O (434)operating budget 经营预算 *N;# _0)/
O (435)operating lease 经营租赁 6HW8mXQh<h
O (436)operating statement 营业报表 7:D@6<J?
O (437)operation time 操作时间 u`] J]g E
O (438)operational control 经营控制 H?(I- vO
O (439)operational gearing 经营杠杆 yLI)bn!"
O (440)operating plans 经营计划 `]8z]PD
O (441)opportunity cost 机会成本 $C;) Tlh
O (442)order 定单 u, R;=DNl
O (443)ordinary shares 普通股 jxU z-U
-
O (444)out-of-date cheque 过期支票 |9F^"7Q~C
O (445)over capitalization 过分资本化 i.e1?Zk1
O (446)overhead 制造费用 nKzS2 u=:Y
O (447)overhead absorption rate 制造费用分配率 f;nO$h[Qb
O (448)overhead cost 制造费用 wewYlm5@
O (449)overtrading 超过营业资金的经营 8a^E{x@HT
P (450)paid cheque 已付支票 & ZRriqsQg
P (451)paid-up share capital 认定股本 {iI" Lt
P (452)parent company 母公司 v{Rj ,O
u
P (453)pareto distribution 帕累托分布 (0=e ,1 n
P (454)participating preference shares 参与优先股 jx3 J$5
P (455)partnership 合伙 $#k 8xb
P (456)payable ledger 应付款项账户 {v,O
P (457)payback 回收期 FKOTv2
P (458)payments and receipts account 收入和支出报表 Y|NANjEAfm
P (459)payments withheld 保留款额 fU )@Lj1Wo
P (460)payroll 工资单 8 pQx6QE
P (461)payroll analysis 工资分析 /7nircXj@
P (462)percentage profit on turnover 利润对营业额比率 YjTRz.e{[7
P (463)period cost 期间成本 TA .ugF)h
P (464)perpetual inventory 永续盘存 DaV:Slp9
P (465)personal account 记名账户 LB1AjN J
P (466)PEPT 项目评审法 JYt)4mOo
P (467)petty cash account 备用金账户 b
6FC
P (468)petty cash voucher 备用金凭证 \Tc<27 -
P (469)physical inventory 实地盘存 u]W$' MyY
P (470)planning 计划 VuOZZ7y
P (471)planning horizon 计划时限
