N (428)number of days stock 存货周转天数 Yiz JT
0$
N (429)number of weeks stock 存货周转周数 *&B*/H AN
O (430)objective classification 客体分类 e+=Oj o#
O (431)obsolescence 陈旧 `-4
c}T
O (432)off balance sheet finance 资产负债表外筹资 ^" ywltW>
O (433)offer for sale 标价出售 J W&/l
O (434)operating budget 经营预算 A0M)*9 f
O (435)operating lease 经营租赁 H!&]Di1Eh
O (436)operating statement 营业报表 l_u1 ~ K
O (437)operation time 操作时间 IBU(Hm1,
O (438)operational control 经营控制 6 Pl$DSu
O (439)operational gearing 经营杠杆 @5zL4n@w
O (440)operating plans 经营计划 6@!<' l%z
O (441)opportunity cost 机会成本 K(Otgp+zb
O (442)order 定单 -<}_K,Ky`
O (443)ordinary shares 普通股 El0| .dW
O (444)out-of-date cheque 过期支票 #:{PA
t
O (445)over capitalization 过分资本化 GF x >xQk
O (446)overhead 制造费用 Cdi u*#f
O (447)overhead absorption rate 制造费用分配率 Aa.bE,
W
O (448)overhead cost 制造费用 uKh),@JV
O (449)overtrading 超过营业资金的经营 D(}v`q{Y
P (450)paid cheque 已付支票 8 ;.WX
P (451)paid-up share capital 认定股本 8
:-[wl/@
P (452)parent company 母公司 Yv9(8
P (453)pareto distribution 帕累托分布 T eG5|`t],
P (454)participating preference shares 参与优先股 ^Ebaq`{V\'
P (455)partnership 合伙 a)4.[+wnRf
P (456)payable ledger 应付款项账户 j$zw(EkN
P (457)payback 回收期 Revc
:m1o
P (458)payments and receipts account 收入和支出报表 j; 1X-
P (459)payments withheld 保留款额 2M=
gpy
P (460)payroll 工资单 +WK!}xZR
P (461)payroll analysis 工资分析 8@Xq ,J
P (462)percentage profit on turnover 利润对营业额比率 `>'E4z]-_
P (463)period cost 期间成本 {k}S!T
P (464)perpetual inventory 永续盘存 bKmR
&
P (465)personal account 记名账户 jRXByi=9
P (466)PEPT 项目评审法 MH`f!%c
P (467)petty cash account 备用金账户 pb}QP
P (468)petty cash voucher 备用金凭证 {?l#*XH;
P (469)physical inventory 实地盘存 +Ld4 e]
P (470)planning 计划 O| #^ &d
P (471)planning horizon 计划时限
