N (428)number of days stock 存货周转天数 #.p^S0\pw
N (429)number of weeks stock 存货周转周数 h.c<A{[I6c
O (430)objective classification 客体分类 X0
&1ICZ
O (431)obsolescence 陈旧 V x1C4
O (432)off balance sheet finance 资产负债表外筹资 k$kq|
O (433)offer for sale 标价出售 2%0zPflT
O (434)operating budget 经营预算 #M
*h)/d[A
O (435)operating lease 经营租赁 _F
xq
O (436)operating statement 营业报表 Et@= <g
O (437)operation time 操作时间 p
c&/'zb
O (438)operational control 经营控制 aNb=gjLpt
O (439)operational gearing 经营杠杆 B&A4-w v
O (440)operating plans 经营计划 6}mbj=E`
O (441)opportunity cost 机会成本 I1U {t
O (442)order 定单 ^_3idLE
O (443)ordinary shares 普通股 rb%P30qc4
O (444)out-of-date cheque 过期支票 jPYed@[+
O (445)over capitalization 过分资本化 <lZyUd
O (446)overhead 制造费用 o:#l r{
O (447)overhead absorption rate 制造费用分配率 eKn&`\j6
O (448)overhead cost 制造费用 .$)'7
O (449)overtrading 超过营业资金的经营 %j=dKd>
P (450)paid cheque 已付支票 *A2J[,?c
P (451)paid-up share capital 认定股本 ug[|'tR8
P (452)parent company 母公司 ;[WW,,!Y
P (453)pareto distribution 帕累托分布 P,!si#
P (454)participating preference shares 参与优先股 YIb5jK`
P (455)partnership 合伙 CF9a~^+%
P (456)payable ledger 应付款项账户 t/WauY2JUC
P (457)payback 回收期 J]i=
SX+ 9
P (458)payments and receipts account 收入和支出报表 &H,
5f#
P (459)payments withheld 保留款额 /Ik_U?$*
P (460)payroll 工资单 bW<_K9"
P (461)payroll analysis 工资分析 c#nFm&}dm
P (462)percentage profit on turnover 利润对营业额比率 iZ#dS}VlJ
P (463)period cost 期间成本 L
q8}z-?
P (464)perpetual inventory 永续盘存 4q[C'
J
P (465)personal account 记名账户 r<V]MwO=
P (466)PEPT 项目评审法 vn3<LQ]
P (467)petty cash account 备用金账户 gbwKT`N*
P (468)petty cash voucher 备用金凭证 4IG=mG)
P (469)physical inventory 实地盘存 R'qB-v.
P (470)planning 计划 0z/tceW
'F
P (471)planning horizon 计划时限