N (428)number of days stock 存货周转天数 SO#NWa<0|
N (429)number of weeks stock 存货周转周数 (5s$vcK
O (430)objective classification 客体分类 4L RrrW
O (431)obsolescence 陈旧 &@O]'
O (432)off balance sheet finance 资产负债表外筹资 lLO|,
O (433)offer for sale 标价出售 gBzg'Z
O (434)operating budget 经营预算
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O (435)operating lease 经营租赁
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O (436)operating statement 营业报表 }Km+5'G'U
O (437)operation time 操作时间 Q= DP# 9&
O (438)operational control 经营控制 +*2 ]R~"M
O (439)operational gearing 经营杠杆 x=g=e
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O (440)operating plans 经营计划 @ 5!Mr5;
O (441)opportunity cost 机会成本 )~{T
O (442)order 定单 IJxBPwh
O (443)ordinary shares 普通股 Bb5|+bP
O (444)out-of-date cheque 过期支票 mXd,{b'
O (445)over capitalization 过分资本化 ~s@PP'!
O (446)overhead 制造费用 UQ;ymTqdc
O (447)overhead absorption rate 制造费用分配率 i
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O (448)overhead cost 制造费用 4l/hh|3@
O (449)overtrading 超过营业资金的经营 si:p98[w
P (450)paid cheque 已付支票 "|?
zQ?E
P (451)paid-up share capital 认定股本 DQ'=$z
P (452)parent company 母公司 G%{J.J41F
P (453)pareto distribution 帕累托分布 p^|IN'lx,
P (454)participating preference shares 参与优先股 L|hdV\
P (455)partnership 合伙 Zl5cHejM
P (456)payable ledger 应付款项账户 Arg604V3
P (457)payback 回收期 `nAR/Ye
P (458)payments and receipts account 收入和支出报表 J1@X6U!{
P (459)payments withheld 保留款额
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P (460)payroll 工资单 )HHG3cvU
P (461)payroll analysis 工资分析 BI\ )vr$
P (462)percentage profit on turnover 利润对营业额比率 _4eSDO[h
P (463)period cost 期间成本 \J*~AT~5q
P (464)perpetual inventory 永续盘存 s
nPM&
P (465)personal account 记名账户 Lnin;0~{
P (466)PEPT 项目评审法 0E*q-$P
P (467)petty cash account 备用金账户 CH!>RRF
P (468)petty cash voucher 备用金凭证 42* y27Dtm
P (469)physical inventory 实地盘存 nQe^Bn
P (470)planning 计划 Gk<M@d^hQ
P (471)planning horizon 计划时限