N (428)number of days stock 存货周转天数 J+?xfg
N (429)number of weeks stock 存货周转周数 |c 8p{)
O (430)objective classification 客体分类 3{CGYd]_u
O (431)obsolescence 陈旧 wrsETB
c
O (432)off balance sheet finance 资产负债表外筹资 1[3"|
O (433)offer for sale 标价出售 WF-imI:EK
O (434)operating budget 经营预算 ,O
a)
O (435)operating lease 经营租赁 f$V']dOj1q
O (436)operating statement 营业报表 dJNY
uTZ'
O (437)operation time 操作时间 .:Ro
D?px
O (438)operational control 经营控制 "@`mPe/
O (439)operational gearing 经营杠杆 j-
F=5)A
O (440)operating plans 经营计划 3CQpe
O (441)opportunity cost 机会成本 V^L;Nw5h
O (442)order 定单 5+%BZ
O (443)ordinary shares 普通股 +<
BAJWU
O (444)out-of-date cheque 过期支票 ~,':PUkiV
O (445)over capitalization 过分资本化 Q1eiU Y6
O (446)overhead 制造费用 |Z 3POD"9
O (447)overhead absorption rate 制造费用分配率
"c\T
O (448)overhead cost 制造费用 k~=-o>}C
O (449)overtrading 超过营业资金的经营 {!oO>t
P (450)paid cheque 已付支票 d:sUh
P (451)paid-up share capital 认定股本 d2X#_(+d
P (452)parent company 母公司 `q_7rrkO
P (453)pareto distribution 帕累托分布 B
fw>2
P (454)participating preference shares 参与优先股 oF,8j1
P (455)partnership 合伙 zKV{JUpG
P (456)payable ledger 应付款项账户 L4kYF~G:4
P (457)payback 回收期 , PN?_N
P (458)payments and receipts account 收入和支出报表 :X`J1E]Rjd
P (459)payments withheld 保留款额 62vz 'b
P (460)payroll 工资单 j-{WPJa4\
P (461)payroll analysis 工资分析 NJl|/(]v
P (462)percentage profit on turnover 利润对营业额比率 d G:=tf&1R
P (463)period cost 期间成本 B)^]V<l(w
P (464)perpetual inventory 永续盘存 XTW/3pB
P (465)personal account 记名账户 e`}|*^-
P (466)PEPT 项目评审法 ol`]6"Sc
P (467)petty cash account 备用金账户 h r6f}2
P (468)petty cash voucher 备用金凭证 M5) 6|T
P (469)physical inventory 实地盘存 iQa Q"s
P (470)planning 计划 Ti' GSL
P (471)planning horizon 计划时限