N (428)number of days stock 存货周转天数 `,=p\g|D
N (429)number of weeks stock 存货周转周数 l zknB
O (430)objective classification 客体分类 Mo
r-$a8
O (431)obsolescence 陈旧 j?ubh{Izm
O (432)off balance sheet finance 资产负债表外筹资 l_IX+4(@b|
O (433)offer for sale 标价出售 !Bbwl-e`
O (434)operating budget 经营预算 l),13"?C(
O (435)operating lease 经营租赁 hpKc_|u
n
O (436)operating statement 营业报表 D)$k{v#~
O (437)operation time 操作时间 Z'M@DY/fdK
O (438)operational control 经营控制 DuZ]g#
O (439)operational gearing 经营杠杆 E*"E{E7
O (440)operating plans 经营计划 3ZZI1_j
O (441)opportunity cost 机会成本
:dc
J6
O (442)order 定单 vv_?ip:t
O (443)ordinary shares 普通股 TyXOd,%
zl
O (444)out-of-date cheque 过期支票 U^S:2
O (445)over capitalization 过分资本化 oK[,xqyA
O (446)overhead 制造费用 0tyU%z{RV
O (447)overhead absorption rate 制造费用分配率 Y0'^S<ox
O (448)overhead cost 制造费用 A|nU
_*
O (449)overtrading 超过营业资金的经营 k( ^ b
P (450)paid cheque 已付支票 skArocs
P (451)paid-up share capital 认定股本 [$+61n}.12
P (452)parent company 母公司 ,urkd~
P (453)pareto distribution 帕累托分布 8)ol6Mi{
P (454)participating preference shares 参与优先股 f
8U;T$)
P (455)partnership 合伙 Ghe=hhZ
P (456)payable ledger 应付款项账户 2l%iXK[
P (457)payback 回收期 SX8%F:<.
P (458)payments and receipts account 收入和支出报表 ZXkAw sr
P (459)payments withheld 保留款额 "FD~XSRL
P (460)payroll 工资单 {(Z1JoSl
P (461)payroll analysis 工资分析 g}h0J%s
P (462)percentage profit on turnover 利润对营业额比率 Y^f|}YO%y
P (463)period cost 期间成本 x&p=vUuukP
P (464)perpetual inventory 永续盘存 |%9~W^b
P (465)personal account 记名账户 N.rB-
P (466)PEPT 项目评审法 v:b%G?o
P (467)petty cash account 备用金账户 3".W
P (468)petty cash voucher 备用金凭证 F.hC%Ncu
P (469)physical inventory 实地盘存 o4795r,jz
P (470)planning 计划 rbWFq|(_
P (471)planning horizon 计划时限