N (428)number of days stock 存货周转天数 h~rSM#7m
N (429)number of weeks stock 存货周转周数 ]YcM45xg
O (430)objective classification 客体分类 f8u m.Xnp6
O (431)obsolescence 陈旧 AyZL(
O (432)off balance sheet finance 资产负债表外筹资 zoYw[YP 9
O (433)offer for sale 标价出售 J1kG'cH05
O (434)operating budget 经营预算 |IL..C
O (435)operating lease 经营租赁 i9?$BZQ[R
O (436)operating statement 营业报表 e1ru#'z
O (437)operation time 操作时间 /7Z;/|
oU
O (438)operational control 经营控制 k^-HY[Q9
O (439)operational gearing 经营杠杆 1Ao YG_
O (440)operating plans 经营计划 j#e^PK <
O (441)opportunity cost 机会成本 u!TVvc
O (442)order 定单 <
&[=,R0 @
O (443)ordinary shares 普通股 d6ZJh xJ
O (444)out-of-date cheque 过期支票 L1;IXCc=
O (445)over capitalization 过分资本化 {U?UM
O (446)overhead 制造费用 l
:\DC
O (447)overhead absorption rate 制造费用分配率 C.M]~"e
O (448)overhead cost 制造费用 B\BxF6 y
O (449)overtrading 超过营业资金的经营 ,zmGKn#n2
P (450)paid cheque 已付支票 m{itMZ@
P (451)paid-up share capital 认定股本 M$j]VZ
P (452)parent company 母公司 wmh[yYWc
P (453)pareto distribution 帕累托分布 `4E6&&E+S
P (454)participating preference shares 参与优先股 nzI}w7>VU
P (455)partnership 合伙 :_F$e
P (456)payable ledger 应付款项账户 5nL,sFd
P (457)payback 回收期 g:bw;6^u
P (458)payments and receipts account 收入和支出报表 _:|/4.]`_
P (459)payments withheld 保留款额 /I@nPH
<y
P (460)payroll 工资单 _+z5~6>
P (461)payroll analysis 工资分析 qI,4uGg
P (462)percentage profit on turnover 利润对营业额比率 "
]|I;I"b
P (463)period cost 期间成本 fy at-wbb
P (464)perpetual inventory 永续盘存 $agd9z,&m
P (465)personal account 记名账户 r9@4-U7v&
P (466)PEPT 项目评审法 Y'6GY*dL
P (467)petty cash account 备用金账户 Y/Yp+W6n
P (468)petty cash voucher 备用金凭证 M5DW!^
P (469)physical inventory 实地盘存 -'
7I|
r
P (470)planning 计划 >W%tEc
P (471)planning horizon 计划时限