N (428)number of days stock 存货周转天数 31k.{dnm
N (429)number of weeks stock 存货周转周数 3t[2Bd
O (430)objective classification 客体分类 CD%wi:C%|
O (431)obsolescence 陈旧 QNzI
O (432)off balance sheet finance 资产负债表外筹资 om$)8'A,l
O (433)offer for sale 标价出售 hT9fqH
O (434)operating budget 经营预算 Ll lyx20U
O (435)operating lease 经营租赁 ( du<0J|PT
O (436)operating statement 营业报表 tlu-zUsi
O (437)operation time 操作时间 AM*V4}s*9k
O (438)operational control 经营控制 G $:T!
O (439)operational gearing 经营杠杆 Rer
\='
O (440)operating plans 经营计划 nRN&u4
O (441)opportunity cost 机会成本 }'a}s0h
O (442)order 定单 CHv~H.kh'
O (443)ordinary shares 普通股 ^rjICF e
O (444)out-of-date cheque 过期支票 XKLkJZN
O (445)over capitalization 过分资本化 Y<%$;fx$Sx
O (446)overhead 制造费用 n
!]_o
O (447)overhead absorption rate 制造费用分配率 (}vi"mCeW
O (448)overhead cost 制造费用 N|?"=4Z?
O (449)overtrading 超过营业资金的经营 B@G'6 ?
P (450)paid cheque 已付支票 2#ND(
P (451)paid-up share capital 认定股本 v/\l
P (452)parent company 母公司 i,M<}e1
P (453)pareto distribution 帕累托分布 >%x7-->IB
P (454)participating preference shares 参与优先股 `omZ'n)
P (455)partnership 合伙 z%(m:/N70
P (456)payable ledger 应付款项账户 )FGm5-K@
P (457)payback 回收期 3|-)]^1O
P (458)payments and receipts account 收入和支出报表 !]7Z)
,s
P (459)payments withheld 保留款额 K/KZ}PI-O
P (460)payroll 工资单 Wd?(B4{
P (461)payroll analysis 工资分析 5X4; (Qj
P (462)percentage profit on turnover 利润对营业额比率 fmY=SqQG-
P (463)period cost 期间成本 4!,x3H'
P (464)perpetual inventory 永续盘存 a,x-akZWf
P (465)personal account 记名账户 i&$L$zf,
P (466)PEPT 项目评审法 :% )va
P (467)petty cash account 备用金账户 z{Z'2 ,
#
P (468)petty cash voucher 备用金凭证 kUUeyq
P (469)physical inventory 实地盘存 q3TAWNzI0
P (470)planning 计划 &z8@ rk|
P (471)planning horizon 计划时限