N (428)number of days stock 存货周转天数 1?E\2t&K
N (429)number of weeks stock 存货周转周数 {7Dc(gNS
O (430)objective classification 客体分类 /e4hB
O (431)obsolescence 陈旧 I/XVo2Ee
O (432)off balance sheet finance 资产负债表外筹资 ?#J ~ X\5
O (433)offer for sale 标价出售 ~uzu* 7U
O (434)operating budget 经营预算 /3FC@?l
w4
O (435)operating lease 经营租赁 w2/%e$D!9
O (436)operating statement 营业报表 ^R>&^"oI
O (437)operation time 操作时间 x*Z"~'DI
O (438)operational control 经营控制 <:q]t6]$
O (439)operational gearing 经营杠杆 Gx' mVC"{
O (440)operating plans 经营计划 p1J%=
O (441)opportunity cost 机会成本 4)v\Dc/9i
O (442)order 定单 T( J&v|FK
O (443)ordinary shares 普通股 "84.qgYaG
O (444)out-of-date cheque 过期支票 ?y ] 3kU
O (445)over capitalization 过分资本化 :S~XE
O (446)overhead 制造费用 =qI JXV
O (447)overhead absorption rate 制造费用分配率 { P1W{|
O (448)overhead cost 制造费用 N{|N_}X`Y
O (449)overtrading 超过营业资金的经营 M={k4r_ t
P (450)paid cheque 已付支票 M~ynJ@q
P (451)paid-up share capital 认定股本 FjkE^o>
P (452)parent company 母公司 QL_bg:hs
P (453)pareto distribution 帕累托分布 c9r2kc3cy{
P (454)participating preference shares 参与优先股 e-UPu%'
P (455)partnership 合伙 n+F l|4
P (456)payable ledger 应付款项账户 -_b}b)2iYN
P (457)payback 回收期 R%7k<1d'`
P (458)payments and receipts account 收入和支出报表 L|! 9%X0.
P (459)payments withheld 保留款额 A 4%0
P (460)payroll 工资单 NBUM*
Z
P (461)payroll analysis 工资分析 pZjyzH{~
P (462)percentage profit on turnover 利润对营业额比率 z~z.J ]
P (463)period cost 期间成本 } {j[
P (464)perpetual inventory 永续盘存 y$4,r4cmR|
P (465)personal account 记名账户 +c\fDVv
P (466)PEPT 项目评审法 @-!w,$F)%d
P (467)petty cash account 备用金账户 6M6 12
P (468)petty cash voucher 备用金凭证 7v%~^l7:x
P (469)physical inventory 实地盘存 uysGOyi<u
P (470)planning 计划 a)y8MGx?
P (471)planning horizon 计划时限
