N (428)number of days stock 存货周转天数 Ls5|4%+&
N (429)number of weeks stock 存货周转周数 %$`pD
I )
O (430)objective classification 客体分类 d01bt$8>
O (431)obsolescence 陈旧 _9Iz'-LgB
O (432)off balance sheet finance 资产负债表外筹资 2o6KVQ
O (433)offer for sale 标价出售 UXDd8OJL
O (434)operating budget 经营预算 Rl.3p<sX
O (435)operating lease 经营租赁 f
g*IHha
O (436)operating statement 营业报表 ojT TYR{
O (437)operation time 操作时间 h.sH:]Z
O (438)operational control 经营控制 3"6lPUS
O (439)operational gearing 经营杠杆 ^7Z)/c`"
O (440)operating plans 经营计划 ;pBSGr9
O (441)opportunity cost 机会成本 vtCt6M
O (442)order 定单 }/SbmW8(1
O (443)ordinary shares 普通股 \gDf&I
O (444)out-of-date cheque 过期支票 f lVQG@
O (445)over capitalization 过分资本化 jXSo{
O (446)overhead 制造费用
(O\5gAx
O (447)overhead absorption rate 制造费用分配率 (05/}PhB`
O (448)overhead cost 制造费用 ] 8+!
O (449)overtrading 超过营业资金的经营 ht!o_0{~
P (450)paid cheque 已付支票 Wf-i)oc4I
P (451)paid-up share capital 认定股本 9
=ns.r
P (452)parent company 母公司 r_@;eh
P (453)pareto distribution 帕累托分布 VI74{='=
P (454)participating preference shares 参与优先股 kHo0I8
P (455)partnership 合伙 QO[
!
P (456)payable ledger 应付款项账户 yS@c2I602
P (457)payback 回收期 ht
(RX
P (458)payments and receipts account 收入和支出报表 5T:e4U&
P (459)payments withheld 保留款额 }XX)U_x
P (460)payroll 工资单 8jMw7ti
P (461)payroll analysis 工资分析 -ce N}Cb3
P (462)percentage profit on turnover 利润对营业额比率 -iR}kP|
P (463)period cost 期间成本 +Hc[5WL
P (464)perpetual inventory 永续盘存 )c^Rc9e/
P (465)personal account 记名账户 K``MS
P (466)PEPT 项目评审法 z{]$WVs:^
P (467)petty cash account 备用金账户 3PIZay
P (468)petty cash voucher 备用金凭证 W.r0W2))(
P (469)physical inventory 实地盘存 Dwj!B;AZ_
P (470)planning 计划 9 ]c2ub7
P (471)planning horizon 计划时限