N (428)number of days stock 存货周转天数 }l
K3-2P
k
N (429)number of weeks stock 存货周转周数 4GR!y)
O (430)objective classification 客体分类 etd&..]J
O (431)obsolescence 陈旧 A].>.AI
O (432)off balance sheet finance 资产负债表外筹资 1Nu1BLPm
O (433)offer for sale 标价出售 5OO'v07b
O (434)operating budget 经营预算 @]qBF]6
O (435)operating lease 经营租赁 7@6g<"I
O (436)operating statement 营业报表 R/^
u/~<
O (437)operation time 操作时间 Yk42(!
O (438)operational control 经营控制
U `o^mtW.
O (439)operational gearing 经营杠杆 /B5-Fx7j3
O (440)operating plans 经营计划 xr7+$:>a
O (441)opportunity cost 机会成本 (_4;') 9
O (442)order 定单 L{E^?iX
O (443)ordinary shares 普通股 yQ3OL#
O (444)out-of-date cheque 过期支票 +kq'+ Y7
O (445)over capitalization 过分资本化 fK&e7j`qO
O (446)overhead 制造费用 G60R9y47c
O (447)overhead absorption rate 制造费用分配率 y7S4d~&
O (448)overhead cost 制造费用
.XkMk|t8
O (449)overtrading 超过营业资金的经营 % aUsOB-RV
P (450)paid cheque 已付支票 4lqH8l.
P (451)paid-up share capital 认定股本 Fb/XC:AD
P (452)parent company 母公司 X[2[!)Rk
P (453)pareto distribution 帕累托分布 sz--27es
P (454)participating preference shares 参与优先股 \uME+NF
P (455)partnership 合伙 (Y+N@d
P (456)payable ledger 应付款项账户 vA)O{W\o
P (457)payback 回收期 P/JK $nb
P (458)payments and receipts account 收入和支出报表 aF|d^
P (459)payments withheld 保留款额 0wFH!s/B
P (460)payroll 工资单 3+J0!FVla
P (461)payroll analysis 工资分析 9S[XTU
P (462)percentage profit on turnover 利润对营业额比率 P ]i
=r] i
P (463)period cost 期间成本 IScRsxFb
P (464)perpetual inventory 永续盘存 'xv8Gwf"
P (465)personal account 记名账户 m^_6:Q0F!8
P (466)PEPT 项目评审法 5'w^@Rs5
P (467)petty cash account 备用金账户 QQe;1O
P (468)petty cash voucher 备用金凭证 LkLN7|
P (469)physical inventory 实地盘存 9'x)M?{8
P (470)planning 计划 )2DQ>cm
P (471)planning horizon 计划时限