N (428)number of days stock 存货周转天数 xwi\
N (429)number of weeks stock 存货周转周数 wi _'iv
O (430)objective classification 客体分类 4;<ut$G
O (431)obsolescence 陈旧 I|9
SiZ0
O (432)off balance sheet finance 资产负债表外筹资 V`kMCE;?l
O (433)offer for sale 标价出售 3BG>Y(v
O (434)operating budget 经营预算 3Fs5RC~a
O (435)operating lease 经营租赁 /mA,F;
O (436)operating statement 营业报表 O hVs #^
O (437)operation time 操作时间 -C-yQ.>\T#
O (438)operational control 经营控制 :Y P #
O (439)operational gearing 经营杠杆 -F@L}|
O (440)operating plans 经营计划 kLj$@E`4
O (441)opportunity cost 机会成本 j8Cho5C
O (442)order 定单 7fHc[,
O (443)ordinary shares 普通股 ! |
#83
O (444)out-of-date cheque 过期支票 )G~w[
~
O (445)over capitalization 过分资本化 ?QZ"JX])
O (446)overhead 制造费用 h6~$/`&]b
O (447)overhead absorption rate 制造费用分配率 G2Vv i[c
O (448)overhead cost 制造费用 CyDV r
O (449)overtrading 超过营业资金的经营 jYRP8 Yi
P (450)paid cheque 已付支票 pO7Zs
P (451)paid-up share capital 认定股本 mN |r)4{`
P (452)parent company 母公司 v&a4^s
P (453)pareto distribution 帕累托分布 -
e"jw#B
P (454)participating preference shares 参与优先股 nKoiG*PI
P (455)partnership 合伙 wE]K~y!`
P (456)payable ledger 应付款项账户 ,m_WR7!$E
P (457)payback 回收期 *v
?m6R=)h
P (458)payments and receipts account 收入和支出报表 "ZwKk
G
P (459)payments withheld 保留款额 n_?tN\M
P (460)payroll 工资单 D^ Jk @<*
P (461)payroll analysis 工资分析 MUnEuhXTr
P (462)percentage profit on turnover 利润对营业额比率 <-'$~G j
P (463)period cost 期间成本 U
;N:j8
P (464)perpetual inventory 永续盘存 iOAbaPN
P (465)personal account 记名账户 R :X0'zeRr
P (466)PEPT 项目评审法 ZJPmR/OV_
P (467)petty cash account 备用金账户 `d7n?|p D
P (468)petty cash voucher 备用金凭证 $+p ?Y)h .
P (469)physical inventory 实地盘存 Fz#X= gmG
P (470)planning 计划 f| _u7"OX
P (471)planning horizon 计划时限
