N (428)number of days stock 存货周转天数 )i>T\B
N (429)number of weeks stock 存货周转周数 E}=F
O (430)objective classification 客体分类 DzCb'#
O (431)obsolescence 陈旧 ~bJ*LM?wOP
O (432)off balance sheet finance 资产负债表外筹资 YA^g [,
O (433)offer for sale 标价出售 v #+tu,)V;
O (434)operating budget 经营预算 woK?td|/
O (435)operating lease 经营租赁 Q|cA8Fn
O (436)operating statement 营业报表 BH=C oD.
O (437)operation time 操作时间 *r]#jY4qx
O (438)operational control 经营控制 MT@Uu
O (439)operational gearing 经营杠杆 w+ tO@
O (440)operating plans 经营计划 HnfTj 5J@
O (441)opportunity cost 机会成本 Gp M_ Qp
O (442)order 定单 #Y<b'7yJ
O (443)ordinary shares 普通股
~#
|p=Y
O (444)out-of-date cheque 过期支票 3836Di:{
O (445)over capitalization 过分资本化 R0mWVg
oz
O (446)overhead 制造费用 K3t^y`z
O (447)overhead absorption rate 制造费用分配率 rW3fd.;kss
O (448)overhead cost 制造费用 Q /\ Hc
O (449)overtrading 超过营业资金的经营 h9J
P (450)paid cheque 已付支票 \>-%OcYlM
P (451)paid-up share capital 认定股本 pF "ID
C
P (452)parent company 母公司 :dzam HbX9
P (453)pareto distribution 帕累托分布 <$
A r*<,6
P (454)participating preference shares 参与优先股 U=bZy,FT$
P (455)partnership 合伙 YEqWTB|w
P (456)payable ledger 应付款项账户 Djf,#&j
!3
P (457)payback 回收期 ouUU(jj02
P (458)payments and receipts account 收入和支出报表
.o o>NS
P (459)payments withheld 保留款额 u5FlT3hY.
P (460)payroll 工资单 /1lUFL2D
P (461)payroll analysis 工资分析 z '%V y
P (462)percentage profit on turnover 利润对营业额比率 vd <"
G}
P (463)period cost 期间成本 /f c@=CO
P (464)perpetual inventory 永续盘存 +P <Lo I
P (465)personal account 记名账户 C,D~2G
P (466)PEPT 项目评审法 w ~g)Dz2G
P (467)petty cash account 备用金账户 Z`b{r;`m8
P (468)petty cash voucher 备用金凭证 D?Q{ &6p
P (469)physical inventory 实地盘存 ABp/uJI)
P (470)planning 计划 vQ}llA
h
P (471)planning horizon 计划时限
