N (428)number of days stock 存货周转天数 YU-wE';H6
N (429)number of weeks stock 存货周转周数 9_5>MmiB
O (430)objective classification 客体分类 Sy <E@1
O (431)obsolescence 陈旧 yJC:
bD1xi
O (432)off balance sheet finance 资产负债表外筹资 p1niS:}j
O (433)offer for sale 标价出售 ?GNRab
O (434)operating budget 经营预算 <tbs,lcw;
O (435)operating lease 经营租赁 _VdJFjY?zc
O (436)operating statement 营业报表 33lh~+C
O (437)operation time 操作时间 bS8$[7OhX
O (438)operational control 经营控制 yOlVS@7
O (439)operational gearing 经营杠杆 *(yw6(9%
O (440)operating plans 经营计划 HLDv{G'7
O (441)opportunity cost 机会成本 A}9^,C$#
O (442)order 定单 v1yB
O (443)ordinary shares 普通股 }rm
r0Bh
O (444)out-of-date cheque 过期支票 :!Q(v(M
O (445)over capitalization 过分资本化 kYkA^Aq
O (446)overhead 制造费用 GPh;r7xg6
O (447)overhead absorption rate 制造费用分配率 Vbp
@n
O (448)overhead cost 制造费用 :*
|WE29U
O (449)overtrading 超过营业资金的经营 ]Whv%
P (450)paid cheque 已付支票 ,x&WE@tD|
P (451)paid-up share capital 认定股本 5g-1pzP9
P (452)parent company 母公司 K{I "2c
P (453)pareto distribution 帕累托分布 sYXLVJ>b
P (454)participating preference shares 参与优先股 h~sTi
P (455)partnership 合伙 h#UPU7;
P (456)payable ledger 应付款项账户 3<)][<Ud
P (457)payback 回收期 {Q$8p2W
P (458)payments and receipts account 收入和支出报表 t3.;qDy
P (459)payments withheld 保留款额 ZGh6- /
P (460)payroll 工资单 ^2BiMH3j
P (461)payroll analysis 工资分析 A?n5;m
vq#
P (462)percentage profit on turnover 利润对营业额比率 oc-&}R4=
P (463)period cost 期间成本 `Zmdlp@
P (464)perpetual inventory 永续盘存 B)DuikV.D
P (465)personal account 记名账户 <6.`(isph
P (466)PEPT 项目评审法 n|
H8O3@
P (467)petty cash account 备用金账户 % mPv1$FH
P (468)petty cash voucher 备用金凭证 L^CB#5uG
P (469)physical inventory 实地盘存 GK6~~
ga=
P (470)planning 计划 s."N7F
P (471)planning horizon 计划时限