N (428)number of days stock 存货周转天数 gZ*hkKN6
N (429)number of weeks stock 存货周转周数
a H
O (430)objective classification 客体分类 hm6pxFkX_
O (431)obsolescence 陈旧 L W ?&a3e
O (432)off balance sheet finance 资产负债表外筹资 ([tG y
O (433)offer for sale 标价出售 {Y^c*Iqn
O (434)operating budget 经营预算 $Ba`VGP>)3
O (435)operating lease 经营租赁 j=\Mx 6os
O (436)operating statement 营业报表 H<XlUCr_~+
O (437)operation time 操作时间 V>r j$Nc]
O (438)operational control 经营控制 3r` <(%\
O (439)operational gearing 经营杠杆 k5C>_(
A
O (440)operating plans 经营计划 Bqp&2zg)@
O (441)opportunity cost 机会成本 `; e^2
O (442)order 定单 Q<C@KBiVE
O (443)ordinary shares 普通股 g*28L[Q~
O (444)out-of-date cheque 过期支票 t +J)dr
O (445)over capitalization 过分资本化 "!^c
O (446)overhead 制造费用 K]9tc)
O (447)overhead absorption rate 制造费用分配率 8| Sba<d
O (448)overhead cost 制造费用 [C2kK *JZ
O (449)overtrading 超过营业资金的经营 Y6+k9 $h
P (450)paid cheque 已付支票 M{G$Pk8 [
P (451)paid-up share capital 认定股本 s
8Jj6
V
P (452)parent company 母公司 lR, G;
P (453)pareto distribution 帕累托分布 GgT=t)}wu
P (454)participating preference shares 参与优先股 _ m " ^lo
P (455)partnership 合伙 ;*_I,|A:Xr
P (456)payable ledger 应付款项账户 "AV1..mu
P (457)payback 回收期 +H[Q~P8'[
P (458)payments and receipts account 收入和支出报表 FRc |D
P (459)payments withheld 保留款额 roL}
lM$
P (460)payroll 工资单 A
xRl*B
P (461)payroll analysis 工资分析 qq/_y t
P (462)percentage profit on turnover 利润对营业额比率 /O+e#z2f<
P (463)period cost 期间成本 b5[ f 5
P (464)perpetual inventory 永续盘存 yB|]LYh
P (465)personal account 记名账户 J tThkh'-"
P (466)PEPT 项目评审法 L,GShl 0S
P (467)petty cash account 备用金账户 F>TYVxQ
P (468)petty cash voucher 备用金凭证 2YaTT& J
P (469)physical inventory 实地盘存 V2lp7"
P (470)planning 计划 #wGQ
v
P (471)planning horizon 计划时限
