N (428)number of days stock 存货周转天数 )<DL'
N (429)number of weeks stock 存货周转周数 h(d<':|
O (430)objective classification 客体分类 &k &tk E
O (431)obsolescence 陈旧 ma~WJ0LM\
O (432)off balance sheet finance 资产负债表外筹资 -} 2q-
O (433)offer for sale 标价出售 x_v pds
O (434)operating budget 经营预算 " FcA:7 +
O (435)operating lease 经营租赁 "pdG%$
O (436)operating statement 营业报表 XIJ>\ RF
O (437)operation time 操作时间 3RscuD&
O (438)operational control 经营控制 5 LhFD
O (439)operational gearing 经营杠杆 vBj{bnl
O (440)operating plans 经营计划
[rU8%
O (441)opportunity cost 机会成本 ` zC_?+
O (442)order 定单 $" J+3mO
O (443)ordinary shares 普通股 g[-'0d \1
O (444)out-of-date cheque 过期支票 r&0v,WSp&S
O (445)over capitalization 过分资本化 $
tj[ *
O (446)overhead 制造费用 7 -gt V #
O (447)overhead absorption rate 制造费用分配率 Eo)Q> AM
O (448)overhead cost 制造费用 [>;U1Wt
O (449)overtrading 超过营业资金的经营
Rla1,{1
P (450)paid cheque 已付支票 1P3 ^il7
P (451)paid-up share capital 认定股本 & @^|=>L
P (452)parent company 母公司 Sq-mH=r s]
P (453)pareto distribution 帕累托分布 "J, ErnM
P (454)participating preference shares 参与优先股 cc.z C3Hs3
P (455)partnership 合伙 oO$a4|&,
P (456)payable ledger 应付款项账户 ?5'UrqYSW
P (457)payback 回收期 u` `FD
P (458)payments and receipts account 收入和支出报表 a[xEN7L~4D
P (459)payments withheld 保留款额 ?t'O\n)M
P (460)payroll 工资单 ]^VC@ $\)+
P (461)payroll analysis 工资分析 >LFhu 6T
P (462)percentage profit on turnover 利润对营业额比率 %1 @+p f/
P (463)period cost 期间成本 3@KX| -
P (464)perpetual inventory 永续盘存 ,8c
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P (465)personal account 记名账户 9w}A7('
P (466)PEPT 项目评审法 d#vq+wR
P (467)petty cash account 备用金账户 _&.CI6
P (468)petty cash voucher 备用金凭证 j? g{ *M
P (469)physical inventory 实地盘存 '2/48j X5
P (470)planning 计划 4ZQX YwfC|
P (471)planning horizon 计划时限
