N (428)number of days stock 存货周转天数 ,DW q
N (429)number of weeks stock 存货周转周数 L` :V]p
O (430)objective classification 客体分类 o{ 2B^@+Vb
O (431)obsolescence 陈旧 :[PA .Upi
O (432)off balance sheet finance 资产负债表外筹资 N1>M <N03
O (433)offer for sale 标价出售 HA$7Q~{N-t
O (434)operating budget 经营预算 fP;I{AiN~
O (435)operating lease 经营租赁 F_}y[Yn^
O (436)operating statement 营业报表 2nFr?Y3g,
O (437)operation time 操作时间 I?q-
:9:
O (438)operational control 经营控制 n68qxD-X
O (439)operational gearing 经营杠杆 { )Zz4
O (440)operating plans 经营计划 frQ=BV
5%6
O (441)opportunity cost 机会成本 2*-qEUl1
O (442)order 定单 ,ueA'GZ
O (443)ordinary shares 普通股 m,4'@jg0
O (444)out-of-date cheque 过期支票 rJp9ut'FEz
O (445)over capitalization 过分资本化 ] R
Vme^=
O (446)overhead 制造费用 0 !c/4^
O (447)overhead absorption rate 制造费用分配率 1 j|X
C
O (448)overhead cost 制造费用 ! OVi\v
'm
O (449)overtrading 超过营业资金的经营 8M[
'-
P (450)paid cheque 已付支票 ARJtE@s6Y
P (451)paid-up share capital 认定股本 aO:A pOAO
P (452)parent company 母公司 @71y:)W<
P (453)pareto distribution 帕累托分布 <qoPBm])
P (454)participating preference shares 参与优先股 OtZtl* 5
P (455)partnership 合伙 obX2 /
P (456)payable ledger 应付款项账户 1
!.P H
P (457)payback 回收期 $reQdN=~
P (458)payments and receipts account 收入和支出报表 TYxi &;w
P (459)payments withheld 保留款额 hg^k lQD
P (460)payroll 工资单 od vUU#l
P (461)payroll analysis 工资分析 4l{La}Aj
P (462)percentage profit on turnover 利润对营业额比率 "LZv\c~v,%
P (463)period cost 期间成本 <Lle1=qQ
P (464)perpetual inventory 永续盘存 Pj^Ccd'>=
P (465)personal account 记名账户 PB:r+[91
P (466)PEPT 项目评审法 r_ V^sX
P (467)petty cash account 备用金账户 @<S'f<>g
P (468)petty cash voucher 备用金凭证 1ww~
!R
P (469)physical inventory 实地盘存 (WGEX(|
P (470)planning 计划 T !pHT'J
P (471)planning horizon 计划时限
