N (428)number of days stock 存货周转天数 $Ao'
mT
N (429)number of weeks stock 存货周转周数 UD ;UdehC
O (430)objective classification 客体分类 m[s$) -T
O (431)obsolescence 陈旧 {pC$jd>T
O (432)off balance sheet finance 资产负债表外筹资 [I}xR(a@n
O (433)offer for sale 标价出售 4++p K;I
O (434)operating budget 经营预算 L$v<t/W
O (435)operating lease 经营租赁 q I*7ToBJ
O (436)operating statement 营业报表 OtoG,~?
O (437)operation time 操作时间 c"/H
v
O (438)operational control 经营控制 _,3%)sn-)
O (439)operational gearing 经营杠杆 XzPUll;ZU
O (440)operating plans 经营计划 )a<MW66
O (441)opportunity cost 机会成本 C~T*Wlk
O (442)order 定单 #?'@?0<6
O (443)ordinary shares 普通股 ~
#7uNH2
O (444)out-of-date cheque 过期支票 Zm6|aHx8v
O (445)over capitalization 过分资本化
9s?gI4 XN
O (446)overhead 制造费用 ^ LVKXr
O (447)overhead absorption rate 制造费用分配率 %]N|?9L"=
O (448)overhead cost 制造费用 -@.FnFa
O (449)overtrading 超过营业资金的经营 '~zi~Q7M
P (450)paid cheque 已付支票 _}tPtHPa/
P (451)paid-up share capital 认定股本 :-o MkBS
P (452)parent company 母公司 >.-4CJ])d
P (453)pareto distribution 帕累托分布 -?NAA]P5c@
P (454)participating preference shares 参与优先股 F12$BK DH
P (455)partnership 合伙 mQ2=t %
P (456)payable ledger 应付款项账户 12tk$FcY8*
P (457)payback 回收期 3 ej[
P (458)payments and receipts account 收入和支出报表 K?>sP%m )
P (459)payments withheld 保留款额 co-1r/
-O
P (460)payroll 工资单 "G@(Cb*+T
P (461)payroll analysis 工资分析 FSYs1Li_C
P (462)percentage profit on turnover 利润对营业额比率 M9?f`9
P (463)period cost 期间成本 ZtY?X- 4_
P (464)perpetual inventory 永续盘存 0{-?Wy
P (465)personal account 记名账户 ~ /rKKc
P (466)PEPT 项目评审法 &ju
.5v|
P (467)petty cash account 备用金账户 v
,zD52
P (468)petty cash voucher 备用金凭证 mSGpxZ,IE
P (469)physical inventory 实地盘存 8Z 3:jSgk
P (470)planning 计划 (6&"(}Pai
P (471)planning horizon 计划时限
