N (428)number of days stock 存货周转天数 m1;jS|
N (429)number of weeks stock 存货周转周数 {q4"x5|
O (430)objective classification 客体分类 eci\Q,
O (431)obsolescence 陈旧 g>oLc6T
O (432)off balance sheet finance 资产负债表外筹资 "MN'%"/
O (433)offer for sale 标价出售 o%5Ao?z~
O (434)operating budget 经营预算 S"z4jpqn3
O (435)operating lease 经营租赁 2p ,6=8^v
O (436)operating statement 营业报表 J[AgOUc
O (437)operation time 操作时间 ti%
e.p0[
O (438)operational control 经营控制 %>z}P&Yz
O (439)operational gearing 经营杠杆 tB7aHZ|
O (440)operating plans 经营计划 *?'T8yf^
O (441)opportunity cost 机会成本 sl 5wX
O (442)order 定单 d(XWt;K K
O (443)ordinary shares 普通股 bhYaG i0
O (444)out-of-date cheque 过期支票 n|6yz[N
O (445)over capitalization 过分资本化 4 XQ?
By
O (446)overhead 制造费用 lEs/_f3;A
O (447)overhead absorption rate 制造费用分配率 R/|o?qTrj
O (448)overhead cost 制造费用 g5[3[Z(.
O (449)overtrading 超过营业资金的经营 9tQk/niMM5
P (450)paid cheque 已付支票 \I]'6N=
P (451)paid-up share capital 认定股本 tDkq
wF),
P (452)parent company 母公司 &y+eE?j
P (453)pareto distribution 帕累托分布 p(>'4#|qy
P (454)participating preference shares 参与优先股 hT#mM*`
P (455)partnership 合伙 Q0-~&e_'
P (456)payable ledger 应付款项账户 nU)f]4q{Ec
P (457)payback 回收期 v~3q4P
P (458)payments and receipts account 收入和支出报表 "{
lnSLk
P (459)payments withheld 保留款额 'fsOKx4Z
P (460)payroll 工资单 h,g~J-x`|
P (461)payroll analysis 工资分析 HC+R:Dz
P (462)percentage profit on turnover 利润对营业额比率 C5z4%,`f
P (463)period cost 期间成本 M}u2aW2]X
P (464)perpetual inventory 永续盘存 ,\7okf7H,-
P (465)personal account 记名账户 }S4Fy3)
P (466)PEPT 项目评审法 {HeMdGn9
P (467)petty cash account 备用金账户 7;{F"/A
P (468)petty cash voucher 备用金凭证 jF8ld5|_|
P (469)physical inventory 实地盘存 ImVe71mh
P (470)planning 计划 [R$4n-
$
P (471)planning horizon 计划时限