N (428)number of days stock 存货周转天数 d s<2I,t
N (429)number of weeks stock 存货周转周数 FOE4>zE
O (430)objective classification 客体分类 Hquc
o
O (431)obsolescence 陈旧 v bZ}Z3f_
O (432)off balance sheet finance 资产负债表外筹资 X aMJDa|M
O (433)offer for sale 标价出售 ;~m8;8)
O (434)operating budget 经营预算 k
5'Vy8q
O (435)operating lease 经营租赁
f6&iy$@
O (436)operating statement 营业报表 rC ^WPW
O (437)operation time 操作时间 s Z].8.
O (438)operational control 经营控制 QTk}h_<u
O (439)operational gearing 经营杠杆 m;GCc8
O (440)operating plans 经营计划 zHM(
!\8K
O (441)opportunity cost 机会成本 #L h;CSS
O (442)order 定单 3YR!Mq$|~
O (443)ordinary shares 普通股 <Z mg#
O (444)out-of-date cheque 过期支票 -(;26\lE
O (445)over capitalization 过分资本化 gCB |DY
O (446)overhead 制造费用 Q+{xZ'o"Z
O (447)overhead absorption rate 制造费用分配率 Rl?_^dPx
O (448)overhead cost 制造费用 c(xrP/yOwi
O (449)overtrading 超过营业资金的经营 286jI7 T
P (450)paid cheque 已付支票 'c9
]& B
P (451)paid-up share capital 认定股本 r@H /kD
P (452)parent company 母公司 &]|?o_p3W
P (453)pareto distribution 帕累托分布 #lL^?|M
P (454)participating preference shares 参与优先股 )q8p k2
P (455)partnership 合伙 0ypNUG}
P (456)payable ledger 应付款项账户 TrEu'yxy8*
P (457)payback 回收期 2} /aFR
P (458)payments and receipts account 收入和支出报表 0z6R'Kjy A
P (459)payments withheld 保留款额 V^bwXr4f
P (460)payroll 工资单 DEKP5?]
P (461)payroll analysis 工资分析 dO!
kk"qn
P (462)percentage profit on turnover 利润对营业额比率 Ot _]3:`J~
P (463)period cost 期间成本 E Nh l&J
P (464)perpetual inventory 永续盘存 %K=?@M9i
P (465)personal account 记名账户 KQ!8ks]
P (466)PEPT 项目评审法 B
q%Jh
P (467)petty cash account 备用金账户 Z&+ g;(g
P (468)petty cash voucher 备用金凭证
M^=zt
P (469)physical inventory 实地盘存 PUMXOTu]
P (470)planning 计划 k8&;lgO '
P (471)planning horizon 计划时限
