N (428)number of days stock 存货周转天数 0{= `on;
N (429)number of weeks stock 存货周转周数 TA{\PKA)
O (430)objective classification 客体分类 JU4q zi
O (431)obsolescence 陈旧 U~pV) J
O (432)off balance sheet finance 资产负债表外筹资 1Z9qjV%^
O (433)offer for sale 标价出售 I
: vs
;-
O (434)operating budget 经营预算 at)~]dG
O (435)operating lease 经营租赁 p\bDY
O (436)operating statement 营业报表 aoXb2 2]{
O (437)operation time 操作时间 uvrB5=u
O (438)operational control 经营控制 Dc_y M
O (439)operational gearing 经营杠杆 3g >B"t
O (440)operating plans 经营计划 h=:Q -?n-
O (441)opportunity cost 机会成本 }I
:OsA w
O (442)order 定单 d+'p@!W_
O (443)ordinary shares 普通股 cJrmm2.0kD
O (444)out-of-date cheque 过期支票 2RX!V@z.G
O (445)over capitalization 过分资本化 hRCed4qA
O (446)overhead 制造费用 rY
bpih=x
O (447)overhead absorption rate 制造费用分配率
O VV]x{
O (448)overhead cost 制造费用 <kCU@SK
O (449)overtrading 超过营业资金的经营
Y*UA, <-
P (450)paid cheque 已付支票 g[ 3)P+
P (451)paid-up share capital 认定股本 q#s,- u u
P (452)parent company 母公司 kO}AxeQ
P (453)pareto distribution 帕累托分布 v61[ .oS
P (454)participating preference shares 参与优先股 DK $s&zf
P (455)partnership 合伙 -q*i_r:,
P (456)payable ledger 应付款项账户
~/P&Tub^
P (457)payback 回收期 + ~ >Aj
P (458)payments and receipts account 收入和支出报表 'nwx9]
q
P (459)payments withheld 保留款额 9pX&ZjYP-
P (460)payroll 工资单 T7#W0^tj
P (461)payroll analysis 工资分析 Wr( y)D<y}
P (462)percentage profit on turnover 利润对营业额比率 bdc&1I$
P (463)period cost 期间成本 Jl&-, Vjb
P (464)perpetual inventory 永续盘存 'L8'
'(eZ^
P (465)personal account 记名账户 eN^qG
42
P (466)PEPT 项目评审法 )/wk ( O+
P (467)petty cash account 备用金账户 `tn{ei
P (468)petty cash voucher 备用金凭证 xLC3>>P
P (469)physical inventory 实地盘存 ]]*7\ :cb
P (470)planning 计划 7D;cw\ |
P (471)planning horizon 计划时限
