N (428)number of days stock 存货周转天数 K1]H~'
N (429)number of weeks stock 存货周转周数 W{Ine>
a'
O (430)objective classification 客体分类 [n44;
O (431)obsolescence 陈旧 {-09,Q4[&
O (432)off balance sheet finance 资产负债表外筹资 G!u
o
KiL
O (433)offer for sale 标价出售 oxha8CF]D
O (434)operating budget 经营预算 yk,o*g
O (435)operating lease 经营租赁 U;Y{=07a@
O (436)operating statement 营业报表 6`+dP"@
O (437)operation time 操作时间 .B+R+2uY3
O (438)operational control 经营控制 4(f[Z9 iZ]
O (439)operational gearing 经营杠杆 oM M`7wJw
O (440)operating plans 经营计划 tQ&.;{5[f
O (441)opportunity cost 机会成本 {+F/lN@
O (442)order 定单 nK)U.SZ
O (443)ordinary shares 普通股 D
]: sR
O (444)out-of-date cheque 过期支票 #ih(I7prH
O (445)over capitalization 过分资本化 P=OHiG\z
O (446)overhead 制造费用 yn)K1f^
O (447)overhead absorption rate 制造费用分配率 hjtkq.@
O (448)overhead cost 制造费用 `<cB 6
O (449)overtrading 超过营业资金的经营 "k o?AUt
P (450)paid cheque 已付支票 =c"`>Vi@d
P (451)paid-up share capital 认定股本 @b
SxT,2
P (452)parent company 母公司 ^y]CHr
P (453)pareto distribution 帕累托分布 vT#zc
)j
P (454)participating preference shares 参与优先股 waz)jEk
P (455)partnership 合伙 q;3.pRw(
P (456)payable ledger 应付款项账户 3&^4%S{/
P (457)payback 回收期 DpI)qg#>V
P (458)payments and receipts account 收入和支出报表 oJA%t-&%R
P (459)payments withheld 保留款额 yZj:Kp+7
P (460)payroll 工资单 @`^+XP K\
P (461)payroll analysis 工资分析 u%
3D{Dj
P (462)percentage profit on turnover 利润对营业额比率 y0k*iS
e
P (463)period cost 期间成本 ^1sX22k
P (464)perpetual inventory 永续盘存 cah1'Y
P (465)personal account 记名账户 g"Mqh!{
FI
P (466)PEPT 项目评审法 SV0E7qX
P (467)petty cash account 备用金账户 _~ZNX+4
P (468)petty cash voucher 备用金凭证 /g BB
P (469)physical inventory 实地盘存 4|9M8ocR
P (470)planning 计划 9~2}h
Xm;
P (471)planning horizon 计划时限