N (428)number of days stock 存货周转天数 |bZM /U=
N (429)number of weeks stock 存货周转周数 0vs0*;F;
O (430)objective classification 客体分类 H5wb_yBQ+
O (431)obsolescence 陈旧 `?s .\Dh
O (432)off balance sheet finance 资产负债表外筹资 CfT/R
/L
O (433)offer for sale 标价出售 c"g sB!xh
O (434)operating budget 经营预算 #j@OLvXh
O (435)operating lease 经营租赁 "Q+83adY4x
O (436)operating statement 营业报表 V*jsq[q =
O (437)operation time 操作时间 ,ul5,ygA
O (438)operational control 经营控制 >`V}U*}*H
O (439)operational gearing 经营杠杆 pe04#zQK
O (440)operating plans 经营计划
&LQ%
O (441)opportunity cost 机会成本 #I\Y= XCY
O (442)order 定单 A{, n;;
O (443)ordinary shares 普通股 Z/ bB
h
O (444)out-of-date cheque 过期支票 T|'&K:[TJ
O (445)over capitalization 过分资本化 )c tr"&-
O (446)overhead 制造费用 %l9$a`&
O (447)overhead absorption rate 制造费用分配率 mv
Ov<x;l
O (448)overhead cost 制造费用 ahIE;Y\j'
O (449)overtrading 超过营业资金的经营 g@nk.aRw
P (450)paid cheque 已付支票 W"(u^}
P (451)paid-up share capital 认定股本 8:g!w:$x
P (452)parent company 母公司 )&1!xF
P (453)pareto distribution 帕累托分布 L`K;IV%;
P (454)participating preference shares 参与优先股 \aSz2lxEHn
P (455)partnership 合伙 tE
h r
P (456)payable ledger 应付款项账户 WfVMdwz=
P (457)payback 回收期 Y)p4]>lT+8
P (458)payments and receipts account 收入和支出报表 r+g jc?Ol
P (459)payments withheld 保留款额 9& jPp4qG
P (460)payroll 工资单 lmFA&s"m
P (461)payroll analysis 工资分析 9D4-^M:a
P (462)percentage profit on turnover 利润对营业额比率 E/ O5e(h
P (463)period cost 期间成本 ~
$aTM_4
P (464)perpetual inventory 永续盘存 M9"Sgb`g
P (465)personal account 记名账户 ;L6Xs_L~
P (466)PEPT 项目评审法 k ojG- M
P (467)petty cash account 备用金账户 E$S`6+x`:a
P (468)petty cash voucher 备用金凭证 6v47 QW|'
P (469)physical inventory 实地盘存 G=$}5; t
P (470)planning 计划 P/ aDd@j
P (471)planning horizon 计划时限
