N (428)number of days stock 存货周转天数 Old5E&
N (429)number of weeks stock 存货周转周数 t ba
%L
O (430)objective classification 客体分类 Y k<?HNf
O (431)obsolescence 陈旧 ^l
_W9s
O (432)off balance sheet finance 资产负债表外筹资 Wuye:
b!
O (433)offer for sale 标价出售 hig^o vF
O (434)operating budget 经营预算 4jis\W}%L3
O (435)operating lease 经营租赁 L3X>v3CZ5
O (436)operating statement 营业报表 nb'],({:9
O (437)operation time 操作时间 RhbYDsG
O (438)operational control 经营控制 ~|Gtm[9Ru
O (439)operational gearing 经营杠杆 Fg5c;sls
O (440)operating plans 经营计划 V '^s5
O (441)opportunity cost 机会成本 D4n ~ 2]
O (442)order 定单 s qac>v
O (443)ordinary shares 普通股 r6 ,5&`&
O (444)out-of-date cheque 过期支票 Tp[ub(/;7
O (445)over capitalization 过分资本化 $ CHr i|
O (446)overhead 制造费用 Uh?SDay
O (447)overhead absorption rate 制造费用分配率 L4}C%c\p*
O (448)overhead cost 制造费用 wvJm)Mj+
O (449)overtrading 超过营业资金的经营 nd_d tsp#
P (450)paid cheque 已付支票 J9I!d.U
P (451)paid-up share capital 认定股本 "]5]"F 4]
P (452)parent company 母公司 '!{zO"
1*
P (453)pareto distribution 帕累托分布 .0.Ha}{6b
P (454)participating preference shares 参与优先股 OyZgg(iN
P (455)partnership 合伙 +UHf&i/3
P (456)payable ledger 应付款项账户 3HFsR)
P (457)payback 回收期 lXW.G
P (458)payments and receipts account 收入和支出报表 vlm &)DIt
P (459)payments withheld 保留款额 k=w%oqpN
P (460)payroll 工资单 e}kEh+4
P (461)payroll analysis 工资分析
2@:Go`mg
P (462)percentage profit on turnover 利润对营业额比率 v~ZdMQvwt
P (463)period cost 期间成本 `dn |n I2
P (464)perpetual inventory 永续盘存 Po(9BRd7
P (465)personal account 记名账户 ?J6J#{LRd
P (466)PEPT 项目评审法 J03yFT,dF
P (467)petty cash account 备用金账户 ,V.X- `Y
P (468)petty cash voucher 备用金凭证 {Z 1j >h$
P (469)physical inventory 实地盘存 /V2 ^/`&;a
P (470)planning 计划 Y%|f<C)lx2
P (471)planning horizon 计划时限
