N (428)number of days stock 存货周转天数 gjP bhY=C[
N (429)number of weeks stock 存货周转周数 t y
bM3VA
O (430)objective classification 客体分类 VR vX^w0
O (431)obsolescence 陈旧 otJHcGv
O (432)off balance sheet finance 资产负债表外筹资 @ iaz
_;
O (433)offer for sale 标价出售 B 0 ZLGB
O (434)operating budget 经营预算 C''[[sw'K
O (435)operating lease 经营租赁 {AO`[
O (436)operating statement 营业报表 86ml.VOR
O (437)operation time 操作时间 r95$( N
O (438)operational control 经营控制 3NlG,e'T2
O (439)operational gearing 经营杠杆 >5bd !b,
O (440)operating plans 经营计划 )B5(V5-!|
O (441)opportunity cost 机会成本 X m%aT
O (442)order 定单 p&cJo<]=LE
O (443)ordinary shares 普通股 z{G@t0q
O (444)out-of-date cheque 过期支票 #yR@.&P
O (445)over capitalization 过分资本化 )Zit6I
O (446)overhead 制造费用 Vf` 9[*j
O (447)overhead absorption rate 制造费用分配率 (!dwUB
O (448)overhead cost 制造费用 Kz9h{ Tu4
O (449)overtrading 超过营业资金的经营 m^Rf6O^
P (450)paid cheque 已付支票 I.'sK9\Zp
P (451)paid-up share capital 认定股本 )Ga 3Ji}'
P (452)parent company 母公司 T`r\y l}
P (453)pareto distribution 帕累托分布 #brV{dHV,
P (454)participating preference shares 参与优先股 R iCzH
P (455)partnership 合伙 uz@WW!+o
P (456)payable ledger 应付款项账户 x#TWZ;
P (457)payback 回收期 )ja NFJ
3
P (458)payments and receipts account 收入和支出报表 %|gj4 6
P (459)payments withheld 保留款额 Avo"jN*<d
P (460)payroll 工资单 ?G$X
4KY6`
P (461)payroll analysis 工资分析 5wGc"JHm
P (462)percentage profit on turnover 利润对营业额比率 H_+ !.
P (463)period cost 期间成本 Czt>?8x`
P (464)perpetual inventory 永续盘存 DX4"}w
P (465)personal account 记名账户 `|g*T~;
kC
P (466)PEPT 项目评审法 e(;nhU3a*,
P (467)petty cash account 备用金账户 7|$
H}$
P (468)petty cash voucher 备用金凭证 2F fwct:
P (469)physical inventory 实地盘存 gj<Y+Dv>
P (470)planning 计划 4I<U5@a
P (471)planning horizon 计划时限
