N (428)number of days stock 存货周转天数
eC[G4
N (429)number of weeks stock 存货周转周数 &( ZEs c
O (430)objective classification 客体分类 qWU59:d^{
O (431)obsolescence 陈旧 :jAsm[
O (432)off balance sheet finance 资产负债表外筹资 HQZJK82
O (433)offer for sale 标价出售 Ts\PZQ!q
O (434)operating budget 经营预算 fBb:
J +
O (435)operating lease 经营租赁 qP[_!C.
O (436)operating statement 营业报表 ZU$QwI8
O (437)operation time 操作时间 zr ~4@JTS
O (438)operational control 经营控制 Zd|u>tn
O (439)operational gearing 经营杠杆 dUQ)&Hv
O (440)operating plans 经营计划 i
,zZJ=a$
O (441)opportunity cost 机会成本 rR4?*90vjj
O (442)order 定单 }ssP%c]
O (443)ordinary shares 普通股 `z^50Vh|
O (444)out-of-date cheque 过期支票 U#x`u|L&6
O (445)over capitalization 过分资本化 Qe0?n
O (446)overhead 制造费用 Mr*CJgy
O (447)overhead absorption rate 制造费用分配率 ]|N"jr?7H
O (448)overhead cost 制造费用 cj4o[l
O (449)overtrading 超过营业资金的经营 ^jXKM!}-E
P (450)paid cheque 已付支票 Vp1 Q^`a{G
P (451)paid-up share capital 认定股本 ewdcAF5
P (452)parent company 母公司 BM9:|}\J65
P (453)pareto distribution 帕累托分布
g*-}9~
P (454)participating preference shares 参与优先股 Uw?25+[b
P (455)partnership 合伙 cJ>^@pd{
P (456)payable ledger 应付款项账户 R|k!w
]
P (457)payback 回收期 .kyes4Z
P (458)payments and receipts account 收入和支出报表
O))j
P (459)payments withheld 保留款额 L<G6)'5W
P (460)payroll 工资单 &gP1=P,!
P (461)payroll analysis 工资分析 E Uq6)
K
P (462)percentage profit on turnover 利润对营业额比率 _7R
6%^
P (463)period cost 期间成本 |RBL5,t^
P (464)perpetual inventory 永续盘存 uG+eF
P (465)personal account 记名账户 _dc,}C
P (466)PEPT 项目评审法 ^U^K\rq 1u
P (467)petty cash account 备用金账户 XM3~]
P (468)petty cash voucher 备用金凭证 /VFQbJ+`
P (469)physical inventory 实地盘存 ~(L&*/c
P (470)planning 计划 ZftucD|ZY/
P (471)planning horizon 计划时限