N (428)number of days stock 存货周转天数 h& v].l
N (429)number of weeks stock 存货周转周数 ,
aBy1K
O (430)objective classification 客体分类 92.Rjz;=9?
O (431)obsolescence 陈旧 br
3-.g
O (432)off balance sheet finance 资产负债表外筹资 v@8SMOe %
O (433)offer for sale 标价出售 E_[a|N"D
O (434)operating budget 经营预算 gzH;`,
O (435)operating lease 经营租赁 FwHqID_!:l
O (436)operating statement 营业报表 ;mz#$"(
O (437)operation time 操作时间 2Q@Jp`# ,4
O (438)operational control 经营控制 -)Vy)hD,
O (439)operational gearing 经营杠杆 bwP@ }(K
O (440)operating plans 经营计划 f}4A ,%:1
O (441)opportunity cost 机会成本 H.C*IL9
O (442)order 定单 c&wiTvRV
O (443)ordinary shares 普通股 ?OoI6 3&
O (444)out-of-date cheque 过期支票 uTPAf^|
O (445)over capitalization 过分资本化 =3SJl 1w1
O (446)overhead 制造费用 D)l\zs%ie
O (447)overhead absorption rate 制造费用分配率 I8B0@ZtV
O (448)overhead cost 制造费用 8y_(Iu |:
O (449)overtrading 超过营业资金的经营 V*( x@pF
P (450)paid cheque 已付支票 =ud~
P (451)paid-up share capital 认定股本 Q8QB{*4
P (452)parent company 母公司 ht>/7.p]
P (453)pareto distribution 帕累托分布 iycceZ
P (454)participating preference shares 参与优先股 >=:mtc ph
P (455)partnership 合伙 .m>Q lh
P (456)payable ledger 应付款项账户 O'#;G e/,
P (457)payback 回收期 ^-n^IR}J
P (458)payments and receipts account 收入和支出报表 7t}s5}Z 4
P (459)payments withheld 保留款额 - 'd`(G"
P (460)payroll 工资单 Z1+Ewq3m
P (461)payroll analysis 工资分析 yM9>)SE5`
P (462)percentage profit on turnover 利润对营业额比率 (18ZEKk
P (463)period cost 期间成本 tX1`/}``
P (464)perpetual inventory 永续盘存 V51k X{S
P (465)personal account 记名账户 0`p"7!r
P (466)PEPT 项目评审法 HrFbUK@@
P (467)petty cash account 备用金账户 QHUFS{G ]
P (468)petty cash voucher 备用金凭证 s"w^E\ >6
P (469)physical inventory 实地盘存 u8| CeA
P (470)planning 计划 0Bkz)4R
P (471)planning horizon 计划时限
