N (428)number of days stock 存货周转天数 /l<<_uk$
N (429)number of weeks stock 存货周转周数 "sl1vzRN
O (430)objective classification 客体分类 dV
F
f.
O (431)obsolescence 陈旧 vsr[ur[eP
O (432)off balance sheet finance 资产负债表外筹资 sH?/E6
O (433)offer for sale 标价出售 Hf vTxaK
O (434)operating budget 经营预算 ,iv|Pq$!
O (435)operating lease 经营租赁 ?HV`|
Cw
O (436)operating statement 营业报表 W"k8KODOY
O (437)operation time 操作时间 e&qh9mlE
O (438)operational control 经营控制 ,i,q!M{-
O (439)operational gearing 经营杠杆 D*YM[sN`
O (440)operating plans 经营计划 |)K]U
O (441)opportunity cost 机会成本 (>I`{9x>6
O (442)order 定单 E4W zU
O (443)ordinary shares 普通股 o`q_wdy?
O (444)out-of-date cheque 过期支票 BY
o/57&:
O (445)over capitalization 过分资本化 &g~ wS@
O (446)overhead 制造费用 Wxbq)Z[V
O (447)overhead absorption rate 制造费用分配率 nE^Qy=iE
O (448)overhead cost 制造费用 O=dJi9;`#_
O (449)overtrading 超过营业资金的经营 ]/B$br'O{?
P (450)paid cheque 已付支票 !k/Pv\j/R
P (451)paid-up share capital 认定股本 Eyh51IB.
P (452)parent company 母公司 `QUy;%+
P (453)pareto distribution 帕累托分布 <@Fy5k-%.
P (454)participating preference shares 参与优先股 -M1YE
P (455)partnership 合伙 !DI{:I_h(
P (456)payable ledger 应付款项账户 S9>0t0
P (457)payback 回收期 wu4NLgkE
P (458)payments and receipts account 收入和支出报表
r@o6voX
P (459)payments withheld 保留款额 ?&^?-S% p
P (460)payroll 工资单 fz3lV
P (461)payroll analysis 工资分析 ]d]
JXt?)i
P (462)percentage profit on turnover 利润对营业额比率 .]9c /
P (463)period cost 期间成本 JB&\i#
P (464)perpetual inventory 永续盘存 PT5AA8F
P (465)personal account 记名账户 60)iw4<wf
P (466)PEPT 项目评审法 D Kw*~0
P (467)petty cash account 备用金账户 f*24)Wn<
P (468)petty cash voucher 备用金凭证 W.1As{
P (469)physical inventory 实地盘存 ~(@ E`s&{
P (470)planning 计划 |/
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P (471)planning horizon 计划时限