N (428)number of days stock 存货周转天数 ?@7!D8$9
N (429)number of weeks stock 存货周转周数 >{9VXSc
O (430)objective classification 客体分类 H
X
FY
O (431)obsolescence 陈旧 rS
+) )!
O (432)off balance sheet finance 资产负债表外筹资 G.^)5!By
O (433)offer for sale 标价出售 r
d-yqdJ
O (434)operating budget 经营预算 j S[#R_
O (435)operating lease 经营租赁 m Rm}7p
O (436)operating statement 营业报表 ;]b4O4C\
O (437)operation time 操作时间 Bs
` {qmbC
O (438)operational control 经营控制 wy
.96
O (439)operational gearing 经营杠杆 ^1vKhO+p$
O (440)operating plans 经营计划 l qwy5#
O (441)opportunity cost 机会成本 :CK`v6 Qs
O (442)order 定单
Shn=Q
O (443)ordinary shares 普通股 +3o0GJ
O (444)out-of-date cheque 过期支票 'RhS%
l
O (445)over capitalization 过分资本化 5S2 j5M00
O (446)overhead 制造费用 U\B
9Ab
O (447)overhead absorption rate 制造费用分配率 (QL:7
O (448)overhead cost 制造费用 CLk,]kA'r
O (449)overtrading 超过营业资金的经营 R
gUQ:
P (450)paid cheque 已付支票 }(
CYok
P (451)paid-up share capital 认定股本 &P>& T
P (452)parent company 母公司 iw=e"6
V
P (453)pareto distribution 帕累托分布 c*.
P (454)participating preference shares 参与优先股 U.
_fb=
P (455)partnership 合伙 (,jsZ!sl
P (456)payable ledger 应付款项账户 m;\nMdn
P (457)payback 回收期 8h }a:/
P (458)payments and receipts account 收入和支出报表 '*65j
P (459)payments withheld 保留款额 cTzR<Yr
P (460)payroll 工资单 fM7B<eB
P (461)payroll analysis 工资分析 /RMtCa~
P (462)percentage profit on turnover 利润对营业额比率 VFx[{Hy
P (463)period cost 期间成本 |aAyWK S
P (464)perpetual inventory 永续盘存 8<mloM-4
P (465)personal account 记名账户 KXDnhVf
P (466)PEPT 项目评审法 3<"j/9;K'
P (467)petty cash account 备用金账户 az:}
RE3o
P (468)petty cash voucher 备用金凭证 pe0ax-Zv
P (469)physical inventory 实地盘存 0kj5r*qA
P (470)planning 计划 yo->
mD
P (471)planning horizon 计划时限