N (428)number of days stock 存货周转天数 QJkiu8r
N (429)number of weeks stock 存货周转周数 }l]r-
O (430)objective classification 客体分类 s%> u[-9U
O (431)obsolescence 陈旧 U'5p;j)_
O (432)off balance sheet finance 资产负债表外筹资 .g}Y!
l
O (433)offer for sale 标价出售 [tt_>O
O (434)operating budget 经营预算 e2;=OoB K
O (435)operating lease 经营租赁 C`3fM05g
O (436)operating statement 营业报表 rSW{1o'
O (437)operation time 操作时间 >/@Q7V99{
O (438)operational control 经营控制 {"|GV~
O (439)operational gearing 经营杠杆 /n,a0U/
O (440)operating plans 经营计划 JL:B4 f%}B
O (441)opportunity cost 机会成本 95D(0qv
O (442)order 定单 ,<OS: ]
O (443)ordinary shares 普通股 FuBUg _h
O (444)out-of-date cheque 过期支票 aM8z_j!!u
O (445)over capitalization 过分资本化 Pm2 4;'
O (446)overhead 制造费用 *;t_V laZ
O (447)overhead absorption rate 制造费用分配率 G
jrN1+9=
O (448)overhead cost 制造费用 n=!5ha%#N
O (449)overtrading 超过营业资金的经营 V-i:t,*lk(
P (450)paid cheque 已付支票 2PSv3?".
P (451)paid-up share capital 认定股本 G CcS I;w
P (452)parent company 母公司 8Waic&lX~
P (453)pareto distribution 帕累托分布 tjm@+xs
P (454)participating preference shares 参与优先股 1tpt433
P (455)partnership 合伙 c /3]M>+M
P (456)payable ledger 应付款项账户 1b!
5h
P (457)payback 回收期 *;.:UR[i
P (458)payments and receipts account 收入和支出报表 hM(Hq4ed,
P (459)payments withheld 保留款额 O} lqY?0*
P (460)payroll 工资单 9' p
pb
P (461)payroll analysis 工资分析 (G"/C7q
P (462)percentage profit on turnover 利润对营业额比率 Y:'c<k
P (463)period cost 期间成本 P'Jb')m
P (464)perpetual inventory 永续盘存 + n 8,=}
P (465)personal account 记名账户 rf&nTDaWI
P (466)PEPT 项目评审法 (W`=`] !
P (467)petty cash account 备用金账户 V3 \} ]5
P (468)petty cash voucher 备用金凭证 :4238J8
P (469)physical inventory 实地盘存 q]*:RI?wGT
P (470)planning 计划 BQ~&gy{
P (471)planning horizon 计划时限
