N (428)number of days stock 存货周转天数 \ [cH/{nt
N (429)number of weeks stock 存货周转周数 "r@ G@pe
O (430)objective classification 客体分类 rw &y,%2
O (431)obsolescence 陈旧 =q w &dwIQ
O (432)off balance sheet finance 资产负债表外筹资 vEF =
e
O (433)offer for sale 标价出售 Y: wF5pp;
O (434)operating budget 经营预算 f7Zf} 1|
O (435)operating lease 经营租赁 ^+M><jE9
O (436)operating statement 营业报表 +I&J7ICV0
O (437)operation time 操作时间 ~ ^x-ym5
O (438)operational control 经营控制 pr UH jS
O (439)operational gearing 经营杠杆 Q? qjWZY
O (440)operating plans 经营计划 $:e)$Xnn-
O (441)opportunity cost 机会成本 A';n6ne%i
O (442)order 定单 lcCJ?!lsSW
O (443)ordinary shares 普通股 U,HIB^=
R
O (444)out-of-date cheque 过期支票 ?NlSeh
O (445)over capitalization 过分资本化 Y c
d3QRB
O (446)overhead 制造费用
qtzFg#
O (447)overhead absorption rate 制造费用分配率 LP ,9<&"<
O (448)overhead cost 制造费用 Mm.Ql
O (449)overtrading 超过营业资金的经营 Q&g Pa]z]}
P (450)paid cheque 已付支票 p'80d:
P (451)paid-up share capital 认定股本 b_vVB`>
P (452)parent company 母公司 Q3,=~}ZNK
P (453)pareto distribution 帕累托分布 (`pNXQ0n
P (454)participating preference shares 参与优先股 WO@H*
P (455)partnership 合伙 ?ql2wWsQO
P (456)payable ledger 应付款项账户 n26>>N
P (457)payback 回收期 p
isB,wP$2
P (458)payments and receipts account 收入和支出报表 "7d.i(vw
P (459)payments withheld 保留款额 S*g`d;8gV
P (460)payroll 工资单 .EG* + ,
P (461)payroll analysis 工资分析 s@s/ '^`
P (462)percentage profit on turnover 利润对营业额比率 = -qf ;5[|
P (463)period cost 期间成本 <raG07{!*
P (464)perpetual inventory 永续盘存 "Xh OsMJ
P (465)personal account 记名账户 ESIzG
aM
P (466)PEPT 项目评审法 \B&6TeR
P (467)petty cash account 备用金账户 U @?6*,b(.
P (468)petty cash voucher 备用金凭证
<m0{'xw
P (469)physical inventory 实地盘存 ]\BUoQ7I/
P (470)planning 计划 5%P[^}
P (471)planning horizon 计划时限
